1999 (8) TMI 232

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...., Advocate, for the Respondents. [Order per : G.R. Sharma, Member (T)]. -  Revenue has disputed the findings of the Commissioner (Appeals), in which the ld. Commissioner (Appeals) allowed Modvat credit as 'capital goods' on (i) PCB Cords and (ii) Electronic Regulator & PVC Flexible Cables. Shri Y.R. Kilania, ld. DR submits that Modvat credit on PCB Cords and Electronic Regulator & PVC F....

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....ection and controlling the power. Thus, these are used in the process of manufacture under Rule 57Q, as it was before 23-7-1996. 3. He submits that these items are Electrical equipments and that the question of admissibility of Modvat credit under Rule 57Q among other items in the case of Electrical apparatus came before the Larger Bench of this Tribunal in the case of Jawahar Mills Ltd. r....