1996 (8) TMI 240

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....ocate, for the Respondents. [Order]. - This appeal is filed by the Revenue against the order passed by the Commissioner (Appeals) Customs and Central Excise, whereby the Modvat credit is allowed under Rule 57Q of Central Excise Rules, 1944. 2. Shri Nanak Chand, ld. JDR appearing on behalf of the appellant argued that Modvat credit under Rule 57Q of Central Excise Rules, 1944 is not a....

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....t is clear that not only machines which are to bring about any change but also components and accessories for above machinery for the above purposes. He relied upon the Tribunal's decision in Appeal Nos. E/1573, 1574 and 1576/96-NB decided on 15-4-1996 whereby it is held that wires and cables are capital goods covered under Rule 57Q of Central Excise Rules, 1944. 4. Heard both sides. In th....