9911796707
TMI Blog2001 (12) TMI 614X X X X Extracts X X X X X X X X Extracts X X X X ..... nue has filed these three appeals against two impugned orders dated 2-11-2000 and 7-11-2000 passed by the Commissioner (Appeals), Bhopal. Learned Commissioner (Appeals) in the impugned orders had held, Modvat credit on Automatic Rotor Control Panel Measuring Module and Grinding Media was available. 2. The facts of the case briefly stated are that the respondents are engaged in the manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... observed that the admissibility of Modvat credit on grinding media is covered in favour of the assessee in terms of the decisions of the Larger Bench of this Tribunal in the case of H.M.P. Cement Ltd. - 2000 (117) E.L.T. 549, Magnatics (India) Ltd. - 1996 (86) E.L.T. 317 etc. Following the ratio of the decisions of the Tribunal the learned Commissioner (Appeals) decided the issue in favour of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... questioned and is for consideration before the Hon ble Supreme Court. 4. It has also been contended by the Revenue that the grinding media is not machine, machinery, equipment or apparatus and parts thereof and therefore, is not covered by the definition of 57Q. 5. Ms. Krishna A. Mishra, learned SDR reiterated the findings and the above contentions and pleadings of the Revenue. None appeared f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cisions of the Larger Bench and Division of this Tribunal. Since the issue of grinding media on the admissibility of Modvat credit is already decided by the Bench of this Tribunal in favour of the assessee I do not see any reason to disagree with the decisions cited and relied upon by the learned Commissioner (Appeals). 9. In view of the above findings the three appeals filed by Revenue are reje ..... X X X X Extracts X X X X X X X X Extracts X X X X
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