9911796707
TMI Blog2000 (10) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... taken by the Commissioner in disallowing Modvat credit in relation to some of the other goods. 2.Since issues in all the four appeals arise out of the common order passed by Commissioner (Appeals), I consider it advantageous to dispose of the same by a common order. 3.By the impugned order, Spares, namely, bushers falling under tariff heading 85.38 used for transmission of electricity was held to be capital goods entitled to Modvat credit. Since it is the admitted case of the Department that these spares, namely, bushers are used for transmission of electricity, it is covered by the decision of Larger Bench of this Tribunal in Jawahar Mills Ltd. v. CCE, Coimbatore - 1999 (108) E.L.T. 47. For transmission of electricity these bushers, ev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ricant to keep the transformer cool like lubricant being used to minimise friction and consequent heat. I find much force in this submission that transformer oil which is used in order to keep the equipment cool is another means to keep the temperature under control. When the Larger Bench took the view that lubricants are entitled to Modvat credit, I find no Justification to take a different view in the case of oil used to keep the transformer under regulated temperature. Therefore, according to me, Commissioner was justified in treating transformer oil as one in relation to which the Company is entitled to claim Modvat credit. 6.The other items dealt with by the Commissioner were electric wires and cables and enamelled copper wire. These ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ower. So, according to me, they cannot stand on a different footing. All these items therefore fall within the purview of Rule 57Q. Consequently, the manufacturer is entitled to avail Modvat credit. 9.Commissioner in the order impugned has allowed the company to avail Modvat credit in relation to Explosives falling under tariff heading 36.02. This decision of the Commissioner cannot be sustained in view of the Larger Bench decision of this Tribunal in CCE, Meerut v. Modi Rubber Ltd. Ors. - 2000 (119) E.L.T. 197 (Tribunal) = 2000 (38) RLT 718. Revenue's appeal in respect of this item is allowed. Commissioner's order will stand modified accordingly. 10.Coming to the appeal filed by the company the contention is that various items treate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.Compressor and Solenoid Valves should also be treated as articles falling within the purview of Rule 57Q in view of the decision of this Tribunal in Maihar Cement v. CCE, Raipur - 2000 (125) E.L.T. 629 (T) = 1997 (23) RLT 306. 12.Spares for X-Ray Analyser, Controller and Electric Equipment are used in the laboratory for testing the quality of the product manufactured. These articles are also to be treated as goods under Rule 57Q of the Rules in view of the decision of this Tribunal in CCE, Meerut v. Nav Bharat Paper Mills - 1996 (86) E.L.T. 501 and SIEL Sugar - 1998 (99) E.L.T. 54. 13.P.D. Pump Compressor and G.B. Head Connector are covered by the decision of this Tribunal in Modi Rubber Ltd. case - 2000 (119) E.L.T. 197 (T) = 2000 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal in SIEL Sugar - 1998 (99) E.L.T. 54 and 1999 (108) E.L.T. 47. According to me these equipments also should fall under Rule 57Q of the Rules. Consequently, the manufacturer, namely, the assessee should be entitled to claim Modvat credit. 17.In the light of the findings arrived at hereinabove, the entire matter has to go back to the adjudicating authority to work out the duty liability of the assessee. Appeals are disposed of by setting aside the orders passed by the authorities below by remitting entire issue for re-adjudication in the light of the observations made earlier in this final order in relation to various items mentioned therein. I make it clear that relief given by the Commissioner in the Order-in-Appeal to the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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