9911796707
TMI Blog1999 (10) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... ase are briefly as follows : The Respondents are manufacturers of liquid glucose and similar products falling under Chapters 17, 29 and 35 of the schedule to the Central Excise Tariff Act, 1985 and are availing the Modvat credit facility on capital goods under Rule 57Q of the Central Excise Rules, 1944. They availed Modvat credit on certain goods (as capital goods) viz., Electric motor, Power ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellate Authority, therefore, held that Modvat credit was admissible in respect of the said goods as capital goods under Rule 57Q ibid, relying on the decision of the Tribunal in the case of M/s. Grasim Cements v. C.C.E., Raipur [1997 (96) E.L.T. 354 (T)]. The chief grounds of the Revenue s appeal are as follows : (i) that the decision of the Tribunal in the case of Grasim Cements (supra) is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... connected records of the case. I have also heard the JDR, Shri S. Ramanathan for the appellant-Revenue and Advocate Shri A.C. Jain, Counsel for the Respondent-assessee. The ld. JDR has reiterated the findings of the Adjudicating Authority and the grounds of appeal before me. The ld. Advocate has explained the detailed aspects of the utility of the aforesaid goods in the process of manufacture in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y on his business and being an item not in the nature of a consumable, but an item with fairly high degree of durability. Thus Power Cables are squarely covered in favour of the assessee by the decision of the Tribunal in the case of Jawahar Mills (supra). I further notice that a plethora of other Electrical items have also been held to qualify as capital goods under Rule 57Q ibid and hence be e ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
