9911796707
TMI Blog2001 (5) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... er]. The Revenue has filed two appeals out of single Order in Appeal No. 1709, dated 30-9-1999. The period in dispute is October 94, December 94 and amount in dispute is Rs. 98,238/-. Since there is only one order-in-appeal and only one order in review relating to the above period, ld. counsel for the respondent is correct in his submission that one appeal alone is necessary. Therefore, Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d very much used in relation to manufacture of final product. It has specifically provided under Rule 57Q various weighments are to be undertaken at various levels in order to continue further process of manufacturing. 3. Processing Trolley Materials are carried in the processing trolly from one machine to the other. These help production department to carry material in bulk a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of decisions of the Tribunal including decision of the Larger Bench in the case of Jawahar Mills v. C.C.E. Coimbatore - 1999 (108) E.L.T. 47 that items of the above kind are capital goods covered by Rule 57Q, hence eligible to Modvat credit. Following ratio of the above cited decision, I hold that there is no infirmity in the impugned order and accordingly uphold the same and reject the appeal. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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