9911796707
TMI Blog2001 (7) TMI 600X X X X Extracts X X X X X X X X Extracts X X X X ..... pinners Ltd. have filed this appeal assailing the decision of the ld. Commissioner (Appeals). In the impugned order the Commissioner (Appeals) confirmed the demand of duty and imposition of penalty. 2. The facts of the case in brief are that the appellants are manufacturer of cotton yarn. On scrutiny of R.T. 12 return of the appellants for the period April, 1995 to June, 1995 it was noticed that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied on insulated cables, air tight doors, Electronic Yarn Evenness Tester and synthetic tapes. He submits that insulated cables are carrier of high voltage electricity from its source to various machines and is covered by the ratio of the decision of this Tribunal in the case of Jawahar Mills Ltd. reported in 1999 (108) E.L.T. 47 (Tribunal) in favour of the assessee wherein it was held that wires ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Machines for driving four spindles and are covered by the decision of this Tribunal in the case of STI India Ltd. v. CCE, Indore reported in 2000 (88) ECR 117. He submits that looking to the functions and location of the above referred items, Modvat credit is admissible and may be allowed inasmuch as they are capital goods for the purpose of Rule 57Q. He therefore, prays that the appeal may be a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in regard to this item. 7. On careful consideration of the submissions of both the sides, I find that insulated cables have already been held to be capital goods for purpose of Rule 57Q by the Larger Bench in its decision in the case of Jawahar Mills Ltd. I, therefore, hold that Modvat credit will be admissible on insulated cables. In so far as Air Tight Doors are concerned, no technical litera ..... X X X X Extracts X X X X X X X X Extracts X X X X
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