2001 (9) TMI 866

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..... ssioner (Appeals) allowed Modvat credit on Contractor, Switches, Fuse, Fuse fittings and relays. Revenue has filed this appeal against allowance of Modvat credit on the above items on the ground that they are not capital goods under Rule 57Q as they are not used for production or processing of any goods or for bringing about any change in any substance used for the manufacture of final products be .....

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..... rder may be set aside and the appeal may be allowed. 3. Shri R. Krishnan, ld. Counsel appearing for the respondent submits that in respect of these items, the findings of the ld. Asstt. Commissioner in para 9 of the Order-in-Original read : 9. Regarding the impugned electrical goods viz. Contractor, Switches, Fuse and Fuse fittings and relays, I hold the opinion that functioning of machines, .....

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