2001 (5) TMI 779

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..... Commissioner (Appeals) has extended capital goods credit under Rule 57Q to the following items : 1. APFC Relay 2. Panel 3. Boards Panel 4. Control Panel 5. Enamelled Winding Wire 6. Side Fabricated door Hopping Stillage bearing 7. Socks Knitting Machine 2. According to the Revenue, these items are electric installations which are not machines and transmit electricity to the m .....

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..... inal products. Larger Bench decision has since been followed by another Larger Bench in the case of Surya Roshni Ltd. 2001 (128) E.L.T. 293. 4. Following the ratio of the above decisions, I hold that credit has been rightly extended to all the items in dispute and therefore uphold the impugned order of the Commissioner (Appeals) and reject the appeal of the Revenue. - - TaxTMI - TMITax - Cen .....

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