2001 (4) TMI 347

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... j, Member (T)]. This appeal has been directed against the order of the Commissioner (Appeals), dated 30-4-1998 vide which he had affirmed the order-in-original of the Assistant Commissioner disallowing the Modvat credit on the goods viz. dumper, sprag clutch and nylon tyre, hanger castings, oil circuit breaker and bucket elevator and remanded the matter to the Assistant Commissioner in respe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... al) = 1997 (21) RLT 868 wherein it has been held that the transformer and its parts used for transmission of stepping down of electricity were not capital goods in terms of Rule 57Q of the Central Excise Rules and credit is not available thereon. But that view has been overruled by the Larger Bench in Jawahar Mills Ltd. v. C.C.E., Coimbatore - 1999 (108) E.L.T. 47 (Tribunal - LB) wherein it has .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ding the flexible pin bush type coupling, grinding disc wear plate and auto sampler, the order of the Commissioner (Appeals) has not been challenged before us as he had sent back the matter regarding these items to the Assistant Commissioner for redetermining their eligibility for Modvat credit as capital goods . 4. In view of the discussion made above, the impugned order of the Commissioner (A .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X