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TMI Blog2001 (4) TMI 394X X X X Extracts X X X X X X X X Extracts X X X X ..... inst the Order-in-Appeal No. 124/98(T), dated 30-10-1998 passed by the Commissioner (Appeals). He has held that Electronic Digital Scale and unjacketed vessel are used to draw the desired quantity of raw-material from bulk storage tank before it is put into process. He further held that the electric motors were used for pumping the water in the water treatment plant and the cold storage rooms. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... capital goods. 2. Shri S. Sudarsan, learned DR reiterates the grounds of appeal and the citations referred to therein. 3. The learned Counsel for the respondents submits that these citations were prior to the Larger Bench judgment of the Tribunal examining the issue. He refers to the Larger Bench judgment in the case of CCE v. Surya Roshni Ltd. as reported in 2001 (128) E.L.T. 293 and also the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... item vis-a-vis the manufacturing process has noted that the manufacturing process cannot be carried on without the use of this equipment and has clearly noted that the goods fall within the ambit of capital goods under Rule 57Q. This issue pertaining to grant of Modvat credit on Electronic Weighing Machine has also been considered by the Larger Bench in the case of Surya Roshni (supra) and also i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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