TaxTMI 
TaxTMI 
1998 (11) TMI 239
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....eigh the raw material i.e. Cotton Fibres (d) Modvat credit has also been allowed in respect of invoice which contains both the dealer's name as well as the respondents' name because the goods were purchased through dealer but directly supplied to the respondents' factory and used therein. 2.  Heard Shri R. Victor Thiagaraj, learned SDR for Revenue and Shri S. Kandaswamy, learned Consultant for the respondents. 3.  There is also a petition on record from the respondents submitting that two other Appeals No. E/1380/97 & E/1382/97 could also been heard along with this appeal. However, those appeals are not listed for today. Learned Consultant was informed of this and he submitted that he prefers that this be heard today....
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....hines - 1997 (93) E.L.T. 357 (Tribunal) - C.C.E. v. Carborundam Universal Ltd.; 1996 (88) E.L.T. 530 (Tribunal) - Modi Xerox Ltd.; 1997 (90) E.L.T. 214 (Tribunal) - Modi Xerox Ltd. (4) Regarding invoice containing both the dealer's name as well as respondents' name, he cited the decision of SRB in 1997 (93) E.L.T. 357 (Tribunal) in the case of Carborundam Universal Ltd. 7.  Learned Consultant therefore submits that all the issues are already covered by these decisions and therefore the matter is no longer res integra and prays that the ratio thereof should be applied to this case and the Revenue's appeal dismissed. 8.  I have carefully considered the arguments on both sides and the records of the case and find as follows ....
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....has also relied on 1996 (86) E.L.T. 501 in the case of Nav Bharat Paper Mills Ltd. I, therefore, find that since it is not on record that the said Air Compressors are used in connection with refrigerating or air conditioning appliances, therefore, the decisions cited supra are clearly applicable to the facts of this case and the said Air Compressor is eligible for Modvat credit as 'capital goods.' (C) With respect to weighing machines, I also find that the matter is no longer res integra as it is covered by the following decisions :- 1997 (93) E.L.T. 357 (Tribunal) wherein it has been held that weighment of materials can be regarded as akin to handling and therefore weighing machines would fall within the definition of capital goods u....
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....e goods. In view of this and in view of the fact that there is no dispute that the duty paid goods actually reached the respondents' factory and were used in the factory itself, therefore, Modvat credit should not be denied legally. 8.  Learned SDR has submitted that in view of the fact that the consignee is M/s. PR Associates and the respondents' name is only in respect to "A/c", therefore it becomes an endorsed gate pass and therefore the gate pass is not in the name of the respondents and therefore in view of the case of Jai Bhawani Steel Industries cited supra, the document is not a proper ducument. 9.  I have gone through the decision in the case of Jai Bhawani Steel Industries cited supra. I find that the said decision....