9911796707
TMI Blog2003 (9) TMI 694X X X X Extracts X X X X X X X X Extracts X X X X ..... al, filed by Revenue against Order-in-Appeal No. 120/2003 dated 31-3-2003 by which the Commissioner (Appeals) has allowed the Modvat credit on certain capital goods to M/s. S H Gears Ltd. 2. When the matter was called no one was present on behalf of the Respondents. I, however, observe that they have filed Cross Objection requesting for the dismissal of the appeal filed by the Revenue. I, ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Larger Bench of the Tribunal in the case of Avis Electronics Pvt. Ltd. reported in 2000 (117) E.L.T. 571 (Tribunal-LB). 3. I have considered the submissions of the learned D.R. and perused the Cross Objection filed by the Respondents. I observe that the Commissioner (Appeals) has very categorically given his finding that the impugned goods are accessories and are very much essential to prevent d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng accessories. There is no force in the submissions of the learned D.R. that Modvat credit cannot be availed of without filing of declaration in view of the decision of the Larger Bench in the case of Kamakhya Steels P. Ltd. v. CCE, Meerut, [2000 (121) E.L.T. 247 (T-LB) = 2000 (40) RLT 575 (CEGAT-LB)]. Further, the provisions of Rule 57G and 57T have been amended by Notification No. 7/99-C.E. (N. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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