TaxTMI 
TaxTMI 
1996 (1) TMI 228
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....- This appeal is against the order of the C.C.E. (Appeals), Trichy, dated 15-2-1993. 2. Shri Chidambaram, the learned Consultant, submitted that the short point that falls for consideration is whether the appellants are eligible to the benefit of modvat credit in respect of DC motor and Thyristor which were fitted on to the machine at the time of clearance. 3. The learned lower autho....
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....ts. The assessee's contention vide their reply to the show cause notice that the above inputs do not fally under the excluding items does not by itself make it eligible for modvat credit inasmuch as the exclusive provision under explanation to Rule 57A does not list out comprehensively all the items not eligible for the modvat credit. Therefore, while keeping in view of the exclusive provision one....
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.... to the location of these two items as fitted in the machine. He stated that the Collector has taken note of the fact that these two items have a role to play in the functioning of the machines. As it is both the DC motor and thyristor are used in conjuction. He pleaded that some of the machines may have been sold without the fitment of these items fact, however remarks (sic) that for the operatio....
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.... can be sold either without the fitment of the DC Motor or Thyristor or with the same after ascertaining the choice of the customers. In the case of clearance of the goods from the factory what is to be seen is the condition in which the goods are cleared from the factory. Wherever the machines are cleared with Thyrister or DC Motor fitted thereon the two items can be taken to have been used in or....