9911796707
TMI Blog2001 (11) TMI 872X X X X Extracts X X X X X X X X Extracts X X X X ..... he Revenue, the appellant is represented by ld. JDR, Shri Hitesh Shah. The respondents have waived personal hearing and have requested for a decision on merits. 2.. I have heard ld. JDR, who has reiterated the grounds of appeal. 3.. This appeal is against the order of the Commissioner (Appeals) allowing Modvat credit to the assessee on certain capital goods and inputs. A list of these goods ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und on which this decision of the lower appellate authority has been challenged is that the question whether the goods were inputs or not was not before that authority. This ground is not sustainable inasmuch as it has been consistently held by this Tribunal that if, in relation to goods on which Modvat credit is taken by an assessee, it is found that the goods are not capital goods eligible for M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal s decision in the case of Shanmugaraja Spinning Mills - [1997 (89) E.L.T. 84 (Tribunal)]. This, again, does not advance the appellant s case inasmuch as, in the case of Jawahar Mills Ltd. [1999 (108) E.L.T. 47 (Tribunal)], the Tribunal has held that the view taken in Shanmugaraja Spinning Mills (Supra) is not good law. It was this decision of the Larger Bench in Jawahar Mills Ltd. th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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