1999 (9) TMI 292

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.... for the Respondents. [Order]. -  Revenue filed this appeal against the impugned order dated 8-4-1997 passed by the Commissioner of Central Excise (Appeals). In the impugned order, the benefit of Modvat credit, as 'capital goods' is allowed on the following items : (a) Tube well (b) Thermokrome (c) Electrical Items (d) Relays (e) Eddy Currents Dri....

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....bunal), 1999 (32) R.L.T. 379. He submits that the Larger Bench of the Tribunal, after considering the scope of capital goods, held that electric items, such as, conductors, fuses, wires and cables and relay are entitled for the benefit of capital goods. In respect of conveyor belt, he submits that the Tribunal in their own case vide Final Order No. A/490/99-NB (DB), dated 14-6-1999 [1999 (113) E.L....

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....3) E.L.T. 933 (Tribunal)] held that conveyor belts are entitled for the benefit of Modvat credit. 6. In view of the above decisions of the Tribunal, the appellants are entitled for the benefit of Modvat credit in respect of electrical items, as mentioned above and also in respect of conveyor belts. 7. In respect of other items, i.e. tubewell, nozzles, etc., the matter is remanded b....