1997 (12) TMI 336

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....ate, for the Respondent. [Order]. - The Revenue is aggrieved by the order of the Commissioner of Central Excise (Appeals), Ghaziabad extending the benefit of Modvat credit on spare parts of Crane, Electrical Control Panel, Soft Start Control Panel and Speed Reducer for Cane Unloader used in the factory of the respondents, who are manufacturers of sugar, by holding that the above mentioned it....

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.... material handling equipment and the Tribunal has been extending the benefit of credit on material handling equipment in a series of cases, following the ratio of the judgment of the Supreme Court in the case of Collector of Central Excise v. Rajasthan State Chemical Works [1991 (55) E.L.T. 444]. Applying the ratio of the earlier orders of the Tribunal which in turn have applied the ratio of the j....