9911796707
TMI Blog2002 (3) TMI 641X X X X Extracts X X X X X X X X Extracts X X X X ..... against the Order-in-Appeal No. 32/2000, dt. 31-1-2000 by which the Commissioner (Appeals), Trichy has upheld the assessees contention for grant of Modvat credit in respect of the following items : Sl. No. Name of the Product Ch. No. Amount of Credit (Rs.) 1. 1 set of Electric Cables 9801.00 53,342.00 2. WA 200 wheel loader with 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is utilised for manufacturing the final product has granted the Modvat credit, holding them to be eligible as Capital Goods. While so doing, he has noted the Tribunal decision covering the issue. 2. Appearing on behalf of the Revenue, Shri C. Mani, ld. DR contends that the items in question cannot be considered as capital goods in terms of the explanation (1)(a) of the Rule 57Q of the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the items and has noticed that without these items the final product cannot be manufactured. On this very item the Larger Bench of this Tribunal in the case of Jawahar Mills Ltd. v. CCE upheld the grant of Modvat credit as reported in 1999 (108) E.L.T. 47 (T). The Revenue filed appeal before the Apex Court and the Apex Court dismissed the Revenue Appeal by upholding the view expressed by the T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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