1999 (7) TMI 298

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..... by the appellants against the denial of Modvat credit on Eddy current drive., Techno-generator assembly, electronic controller, excitation coil and parts on the ground that the goods have no role in the process of manufacture or production of final products. The Asstt. Commissioner in the adjudication order observed that it becomes evidently clearly that the said item do not qualify the definitio .....

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..... d and the case law cited and relied upon by the lower authorities. I note that the similar issue came up for decision before the Larger Bench of this Tribunal in the case of Jawahar Mills [1999 (108) E.L.T. 47] wherein this Tribunal held that the decision of this Tribunal in the case of Shanmugaraja Spinning Mills P. Limited relied upon by the lower authorities was not good law. The Tribunal held .....

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