2002 (2) TMI 952

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..... pondent. [Order]. This appeal filed by the assessee is against the order of the Commissioner (Appeals) whereby Modvat credit under Rule 57Q of the Central Excise Rules, 1944 was denied to the appellants for the period December, 1994 to June, 1995 on the ground that the goods on which the credit was taken were not covered by the definition of capital goods under the said rule. The goods i .....

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..... th the supply of electricity to the manufacturing plant and such goods have been held to be modvatable under Rule 57Q by the Supreme Court in the case of CCE v. Jawahar Mills Ltd. [2001 (132) E.L.T. 3 (S.C.)]. Following the Supreme Court s decision, I hold that the items mentioned at Sr. Nos. (i) and (v) in Para 1 above were modvatable capital goods during the material period and that the Modvat c .....

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..... r cannot be accepted as a speaking order. The aspect of use of the goods has necessarily to be examined carefully as mandated by the Supreme Court in Jawahar Mills (supra). 4. I set aside the impugned order to the extent it relates to the items mentioned at Sr. Nos. (i) and (v) in Para 1 above and, as regards the 5 items mentioned at Sr. Nos. ii, iii, iv, vi vii in Para 1 above, remand the mat .....

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