1998 (4) TMI 220

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.... for the Respondent. [Order]. -  In this appeal from the revenue, the eligibility of the following items for benefit of Modvat credit under Rule 57Q, is questioned : 1. shaft of gear box; 2. P.V.C. cables; and 3. spares of turbine. The main thrust of the revenue, as amplified by Shri Y.R. Kilania, ld. DR, is that the scope of the subject rule before its amendm....

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.... times. 3. As regards PVC cables, I find that the Tribunal's judgment, on which reliance was placed by the ld. Commissioner, which went into the issue of the effect of the changes made in the eligibility by issue of cited notifications, had held that such cables were eligible inputs. The Revenue in the appeal memorandum have stressed upon the interpretation of the machines, machinery, etc.....