9911796707
TMI Blog1999 (3) TMI 321X X X X Extracts X X X X X X X X Extracts X X X X ..... . Peeran, Member (J)]. This is a Revenue appeal against Order-in-Appeal No. 492/96, dated 16-12-1996 passed by Commissioner (Appeals), Trichy. The question that arises for consideration in this appeal is as to whether the items namely Draw Frame Speed Frame are eligible for the credit as capital goods. Both the authorities have taken a view that they are entitled for the benefit that is be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ins to grant of Modvat credit in respect of capital goods namely Draw Frame, Twist Wheel and Cooling Tower. Here, in the present case, the matter pertains to Draw Frame and Speed Frame . However, the matter pertaining Speed Frame may also be considered in terms of the order given in the case of Hindustan Spinners B Unit. The findings given by the Tribunal in paras 8 9 are reproduced herein bel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal judgment rendered in the case of C.C.E. v. Singaravelar Spinning Mills (P) Ltd. by final order No. 503/98, dated 25-2-1998. 9. On careful consideration of these pleas, I am of the considered opinion that the matter is required to go back to the original authority for de novo consideration to consider all the points pertaining to these three items which was the subject matter of adjudica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pertaining to all the three items being capital goods or not in the light of the submissions made by the assessee. Thus the appeal is allowed by remand to the original authority for de novo consideration. 5. Following the ratio thereof, the impugned order is set aside and the matter remanded to the original authority for de novo consideration to decide the matter in terms of the findings above. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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