9911796707
TMI Blog1999 (10) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellants have filed written submissions and have requested for decision of the appeals on merits on the material available on the record as well as the written submission filed by them on 25-10-1999. 2. The appeal is against the order of the Commissioner (Appeals) New Delhi dated 1-6-1998 by which Modvat credit to the tune of Rs. 89,384/- was disallowed on three items, namely, electric ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the Tribunal in decision [in] Commissioner v. Shanmugaraja Spg. Mills [1997 (89) E.L.T. 84]. 3. In the written submissions appellants have submitted that as far as wires and cables are concerned their claim for Modvat credit on the said items would be admissible in view of the recent Larger Bench decision of the Tribunal in Jawahar Mills Ltd. v. C.C.E., reported in 1999 (108) E.L.T. 47. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dings of Commissioner (Appeals). 5. Considered the submissions and perused the records. I find that as far as wires and cables are concerned, the Larger Bench decision in Jawahar Mills case (supra) covers the items in favour of the appellants. I therefore, hold that electric wires and cables would be eligible items as capital goods under explanation to Rule 57Q of the Central Excise Rules, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owed to the extent of allowing Modvat credit on wires and cables. I do not find any reason to interfere with the findings of the Commissioner (Appeals) insofar as the other two items, doshion exchanger and water softening plant are concerned.
8. The appellants will be entitled to the consequential benefits to the extent allowed above.
9. Appeal allowed in the above terms. X X X X Extracts X X X X X X X X Extracts X X X X
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