1998 (4) TMI 220

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....sp;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 amendment by virtue of Notification 14/96-C.E. (N.T.), ....

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.... 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. as if the Tribunal did not consider these aspects wh....