1999 (10) TMI 148

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..... ese are four appeals filed by the appellants M/s. Ester Industries Limited involving the common issues and therefore they are taken together and are being disposed of by this common impugned order. 2. Whether following items are eligible capital goods in terms of Rule 57Q to avail the Modvat credit is an issue to be considered in these appeals :- - Control Panel - Fans - Switches - Fuse .....

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..... s out and reported, following the same these appeals may be allowed. 4. Shri Y.R. Kilania, learned JDR appearing for the Revenue has nothing to argue in view of the position that issue with reference to the above items has already been considered by the Tribunal in the case of M/s. Jawahar Mills Ltd., referred to above. 5. On going through the facts and circumstances and since the issue has al .....

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