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TMI Blog2000 (6) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Revenue. The respondents are the manufacturers of Yarn falling under chapter 52 and chapter 55. They availed Modvat credit amounting to Rs. 30,031/- on the laboratory testing equipment namely Yarn Evenness Tester with Silver Roving to Spectrogram and Yarn appearance examining machine as capital goods under Rule 57Q. The Assistant Commissioner of Central Excise, Jammu vide his order dated 19- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cordingly he has held that modvat credit is admissible on the stated equipments and has allowed the appeal of the respondents. 3. The Revenue is in appeal against the above stated order of Commissioner (Appeals). I have heard Shri A.K. Jain, JDR, for the Revenue and Shri J.P. Kaushik, Advocate for the respondents. I have carefully considered the submission made before me. It is contended on beha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Industries Ltd. - 1989(43) E.L.T. 201 (S.C.). 4. The issue relating to the use of certain items in or in relation to the manufacture of the end products is already stattled by the above and many other decisions of the Tribunal and Courts. It is not the case of the appellants that Ld. Commissioner (Appeals) has either misdirected himself by relying on the stated decisions or these decisions are n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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