1999 (9) TMI 286

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..... Vice President]. The following items are in dispute before us on which Modvat credit has been disallowed by the authorities below :- (a) Electrical Wires and Cables, (b) Forged Steel Flanges, (c) Electrical Fan, (d) Transport Trolley, (e) Fab Steel Component, (f) ESP Section Sheet, (g) Battery Charger, (h) Transformer, (i) Plastic Tubes, (k) Piston Valve, (l) Stra .....

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..... e appeal be allowed with consequential relief to the appellants except to Modvat credit on piston valves. 3. Opposing the contentions, learned SDR, Shri Satnam Singh points out that the uses and functions of the capital goods have not been commented upon by the Commissioner (Appeals). It is not possible to know as to which of the goods relate to which machine in the absence of any such finding .....

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..... ore us in the aforesaid two documents, namely, reply to the show cause notice and the appeal before the Commissioner (Appeals), we are satisfied that all these goods are capital goods in the light of Tribunal s Larger Bench judgment in the case of Jawahar Mills, supra. Consequently, we allow the appeal with consequential relief to the appellants except the Modvat credit on piston valves which ha .....

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