1997 (12) TMI 310

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....ibber, Advocates, for the Respondent. [Order]. - By the captioned appeal, the Collector of Central Excise, Meerut, has assailed the order of the Commissioner of Central Excise (Appeals) allowing Modvat credit on Sheet lifter, Electrode, Transformer, Gear Oil/Grease, Transformer oil, Battery, Grinding wheel and Electric cables. 2. The facts of the case are that the Respondents are man....

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....se of CCE v. R.K. Marbles Ltd. [1997 (92) E.L.T. 276]. The ld. Counsel submitted that admissibility of Modvat credit on electrodes as capital goods was covered by the decision reported in 1992 (58) E.L.T. T15. The ld. Counsel submitted that admissibility of Modvat credit on transformer was covered by the decision of this Tribunal in the case of CCE v. Indian Rayon & Industries Ltd. [1996 (88) E.L.....

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.... Ltd. v. CCE, Jaipur [1996 (88) E.L.T. 785 (Tri.) = 1996 (17) RLT 98]. 4. The ld. Counsel also made a further reference to the decision of this Tribunal in the case of M/s. Modi Alkalies & Chemicals Ltd. v. CCE, Jaipur [1996 (88) E.L.T. 555] wherein this Tribunal in Para 8 held that the substituted Explanation to Rule 57Q is clarificatory in nature and also explains the scope and ambit of ....