9911796707
TMI Blog1999 (10) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... B are engaged in the manufacture of articles falling under Chapters 39 and 82 of the Central Excise Tariff Act, 1985 and are availing the facility of Modvat credit on capital goods under Rule 57Q of the Central Excise Rules, 1944. They took credit of an amount of duty of Rs. 19,933/- paid on certain goods (which they claimed as capital goods falling under Rule 57Q of the Rules ibid) on 31-7-1995. These goods are mentioned below :- (i) Capacitors (ii) Power Transistor & Diodes (iii) Voltage Selector, Output Sockets, Supply Plug, Thermal Overload, On/Off switch The jurisdictional Assistant Commissioner of Central Excise, by a show-cause notice, directed the party to show cause why the Modvat credit of the aforesaid amount taken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... did, on the decision of the Tribunal in the case of Commissioner of Central Excise v. Shanmungraja Spinning Mills (P) Limited [1997 (89) E.L.T. 84 (Tribunal)]. On the other hand, the learned Advocate for the assessee has submitted that capacitors have been held to be eligible for Modvat credit by the Tribunal in a number of cases. He has cited the decision of the Tribunal in the following cases :- (i) Grasim Cement v. C.C.E., 1997 (96) E.L.T. 354 (ii) Century Cements Limited v. C.C.E., 1997 (95) E.L.T. 655 (T) = 1998 (24) RLT 75 (CEGAT) (iii) India Glycols Limited v. C.C.E., Meerut 1998 (100) E.L.T. 217 (T) = 1998 (25) RLT 496 (CEGAT) I observe that in all the aforecited decisions, capacitors were held to be eligibl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as further submitted that the said goods have also been covered by the decision of the Tribunal in the case of Jawahar Mills (supra). Having perused the decision cited before me, I have found that all the goods involved in the dispute are electrical items and that such items have been held to be falling in the category of capital goods under Rule 57Q, by the decision in the case of Jawahar Mills. Therefore, following the ratio of the decision in the case of Jawahar Mills, I hold that all the goods involved in the appeal filed by the assessee would come within the ambit of Explanation I to Rule 57Q of the Rules ibid and hence eligible as capital goods for the Modvat facility under the said Rule. Accordingly, I allow this appeal, with consequ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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