2001 (3) TMI 321

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..... n, Member (J)]. This Revenue appeal arises from Order-in-Appeal No. 617/96-C.E., dated 3-9-1996 passed by the Commissioner (Appeals) by which he has held that Modvat Credit as capital goods is required to be extended under rule 57Q in respect of the following items : (a) Roncorder Kosaka Roundness measuring equipment. (b) Fork lift truck. 2. The Commissioner (Appeals) has examined the .....

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..... oller of Weigh Bridge, the Commissioner (Appeals) has not granted the benefit and the Respondents have not filed any cross objection or cross appeal. Hence the issue is confined to the following items only : (i) Roncorder Kosaka Roundness Measuring Equipment (ii) Fork Lift Truck. 4. The learned SDR reiterated the grounds taken in the appeal and seeks for setting aside both the order .....

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..... hat the both the above mentioned items are necessary for the manufacture of the final product. They have examined the Tribunal judgments which are binding on the authorities. We have examined the issue in the light of the various rulings rendered as noted above and we notice that the issue is settled in favour of the respondents and there is no need for interfering with the orders passed by the lo .....

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