2002 (10) TMI 675

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..... l arises out of and is directed against the Order-in-Appeal No. 44/2001 dated 17-7-2000 passed by the Commissioner of Customs Central Excise (Appeals), Hyderabad. 2. The issue in this appeal filed by the Department is regarding the admissibility of the Modvat credit on the generating set of 40 KVA capacity. 3. None appeared on behalf of the Respondents inspite of the notice. However on going .....

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..... sets and weigh bridges used in the factory of the manufacturer .. 5. Further I find that on the same analogy, the Tribunal has decided the issue as per Order No. 1352/02 in Appeal No. 3323/98 in the case of CCE v. JOICL Ltd., holding that transformer of 30 KVA capacity is eligible for benefit of Modvat Credit in terms of Rule 57Q of the Central Excise Rules, 1944. In the facts and circumstance .....

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