1998 (3) TMI 327

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....ate, for the Respondent. [Order]. - The question involved in this matter is regarding the admissibility of Modvat credit under Rule 57Q of the Central Excise Rules, 1944. The goods are:- 1. Wires and Cables, and 2. Vibration Controller 2. The lower appellate authority has held that the aforesaid goods are entitled to the Modvat credit as capital goods under the afores....

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....ards the Vibration Controllers, he submits that this is also essential for manufacturing the final product. In his support he relies on the following judgments :- i.  Commissioner of Central Excise, Meerut v. Modi Xerox Ltd. - [1996 (88) E.L.T. 530 (T)] ii. J.K. Synthetics Ltd. v. Commissioner of Central Excise, Jaipur - 1996 (88) E.L.T. 785 (T) iii. In RE : Kilburn Chemical Ltd....