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TMI Blog2001 (9) TMI 682X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - The assessee and revenue both have filed appeal and stay application against Order-in-Appeal No. 5/2000 (H-I) (D) C.E., dt. 7-11-2000. 2. In this order, the Commissioner has rejected the claim of Modvat credit with regard to the item compressors and its accessories like stop valves and drive set installed in the factor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Trichy 2000 (116) E.L.T. 577 (Tribunal) that the items are to be considered as capital goods. Therefore, he also relies on the judgment of North Region Bench, CC Meerut v. Modi Xerox Ltd., wherein the revenue appeal was rejected. Revenue had challenged the grant of Modvat credit on chilled water coolant used for air handling unit meant for bringing down the temperature in the coating room. He subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roducts v. Comm. of Central Excise, Cochin 1999 (107) E.L.T. 545 (Tribunal) and submits that the issue is covered one and the revenue appeal and stay application should be rejected. 7. On a careful consideration of the submissions made, we noticed that the issue in the assessee's appeal is covered by the Larger Bench Judgment rendered by the Tribunal in the case of Jawahar Mills Ltd., which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the issue has reached finality and the Larger Bench Judgment of Jawahar Mills Ltd., also covers this issue, therefore, we do not find any infirmity in revenue's appeal in so far as the relief of Modvat credit granted on Multimax Boilers granted by the Commissioner of Appeals and therefore the order on this is confirmed by rejecting the stay application and appeal filed by the revenue. 9. Thu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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