2001 (11) TMI 697

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..... edi, SDR, for the Respondent. [Order]. - These three appeals filed by the assessee are against a common order passed by the Commissioner (Appeals) in three separate appeals preferred by the party against three orders of the adjudicating authority. The adjudicating authority had denied Modvat credit under Rule 57Q of the Central Excise Rules, 1944 on Electrical Capacitors to the assessee for thr .....

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..... msp;The lower appellate authority has held the goods not to be capital goods under Rule 57Q on the basis of a finding that the goods were neither a part of the manufacturing plant nor the same brought about any change in any substance in the process of manufacture of final product. That authority has categorically held that, from the nature of use of the items in question, they cannot be considere .....

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..... nation (1) to Rule 57Q(1) of the Central Excise Rules, 1944, as this Rule stood at the material time. 4. It has been fairly submitted by ld. SDR that various electrical items were held to be eligible capital goods by a Larger Bench of this Tribunal in the case of Jawahar Mills Ltd. v. CCE, Coimbatore [1999 (108) E.L.T. 47] and that the Department's appeal against that decision has been dismi .....

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