1999 (9) TMI 286

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....atnam Singh, SDR, for the Respondent. [Order per : P.C. Jain, Vice President]. -  The following items are in dispute before us on which Modvat credit has been disallowed by the authorities below :- (a) Electrical Wires and Cables, (b) Forged Steel Flanges, (c) Electrical Fan, (d) Transport Trolley, (e) Fab Steel Component, (f)  ESP Section....

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....f Larger Bench of this Tribunal's judgment in the case of Jawahar Mills Ltd. reported in 1999 (108) E.L.T. 47. He, therefore, submits that the appeal be allowed with consequential relief to the appellants except to Modvat credit on piston valves. 3. Opposing the contentions, learned SDR, Shri Satnam Singh points out that the uses and functions of the "capital goods" have not been commented....