9911796707
TMI Blog2000 (1) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Ruls 57Q of the Central Excise Rules as they are not used for production or processing of any goods or for bringing about any change in any substance for manufacture of final product. He, further, submits that the revenue filed a reference application against the decision of the Tribunal in the case of C.C.E., v. Nova Udyog reported in 1996 (88) E.L.T. 532 and the question of law has been referred to the High Court. He, therefore, prays that the appeal be allowed. 3. Ld. Counsel, appearing on behalf of the respondents, submits that all the items involved in this appeal are covered by various decisions of the Tribunal whereby it was held that the goods, in question, are eligible for the benefit of Modvat credit. He submits that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o entitled for the benefit of Modvat credit. 5. In respect of Thyristor, he submits that these are used to control roling speed variably and precisely. The thyristor deives are needed and these are electronic switches, which can operate at a very high frequency in order to control the speed of motor. He submits that the electronic switches are allowed the benefit of Modvat credit by the Larger Bench of the Tribunal in the case of Jawahar Mills Ltd. reported in 1999 (108) E. L. T. 47. In respect of pipe clamps, he submits that these are used as parts of M.S. pipes and tubes and in their own case, the Tribunal allowed the benefit in respect of pipe clamps vide Final Order No. A/1148/99-NB dated 3-12-1999. In respect of parts of computer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd both sides. 7. In this case, the contention of the revenue is that the goods are not covered under the definition of the capital goods, as provided under Rule 57Q of the Central Excise Rules. The Commissioner (Appeals) in the impugned order specifically held that all the goods, in question, are components/assessories of the machines. Therefore, these are covered under Explanation l (b) of Rule 57 Q of the Central Excise Rules. This finding of fact is not controverted by the revenue. Further, the respondents relied upon various decisions of the Tribunal allowing benefit of Modvat credit on items in question. 8. In view of the above discussion, I find no infirmity in the impugned order. The appeal filed by the Revenue is reject ..... X X X X Extracts X X X X X X X X Extracts X X X X
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