9911796707
TMI Blog1999 (7) TMI 446X X X X Extracts X X X X X X X X Extracts X X X X ..... . - Modvat credit to the tune of Rs. 2,73,815/- has been denied on the following items, namely cables and air break contactors on the ground that these are not "capital goods" because they are not used in the production of goods or for bringing about any change or processing any substance. Consequently, the said goods are not covered by the definition of "capital goods" under Rule 57Q, as i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned order. For REDN-O-Type for which no discussion has been made by the adjudicating authority, he, therefore, submits that the matter is required to be remanded for the admissibility of Modvat credit in the light of Tribunal's judgment in the case of Jawahar Mills, supra. 4. Learned JDR, Shri T.A. Arunachalam submits that so far as REDN-O-Type involving an amount of Modvat credit of Rs. 16, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... committed by the adjudicating authority in not discussing and allowing the Modvat credit on that article. A similar mistake was committed by the appellants herein while submitting their appeal memorandum before the Commissioner (Appeals). In view of the fact that this was the subject matter of the show cause notice issued by the Revenue, we cannot ignore the said article for the purpose of determi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned and resultantly Modvat credit to the tune of Rs. 2,57,298/- is allowed to the appellant herein. As regards the Modvat credit of Rs. 16,517/- on REDN-O-Type the matter is required to be readjudicated by the adjudicating authority in the light of the aforesaid observations. 7. In the facts and circumstances of the case there is no question of imposing any penalty because it is purely a cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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