2002 (1) TMI 1124

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..... der]. This appeal filed by the Revenue is against the order of the Commissioner (Appeals) holding that, for the relevant period (May - June, 1996), the following goods were eligible capital goods for Modvat credit under Rule 57Q of the Central Excise Rules, 1944 :- (1) Electric disk, End Gripper Assembly, Planger Assembly, Holding Gripper Assembly - Chapter Heading No. 8422.90. (2) .....

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..... y substance and, therefore, the same did not conform to the definition of capital goods under Rule 57Q. It is this ground which requires to be considered in this appeal. Though the adjudicating authority has not specifically discussed the uses of the goods, the lower appellate authority has done so. That autho-rity has found that the items mentioned at Sl. Nos. 1 and 2 above were used as parts of .....

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..... o have been used for the supply of electricity to the manufacturing plant. This finding is also not under challenge. The goods used for supply of electricity to the manufacturing plant have been held to be eligible capital goods under Rule 57Q at all times, by the Apex Court in the case of Jawahar Mills Ltd. [2001 (132) E.L.T. 3 (S.C.)]. 5. In view of the above findings, the decision of the Comm .....

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