1999 (10) TMI 238

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....Respondents. [Order]. - The above appeal arises out of the order passed by the Commissioner (Appeals) who has upheld the order of the Assistant Commissioner disallowing Modvat credit on the following items: 1. Delivery valve Seat Cylinder Liner 2. Spacer Rings 3. Electric Motor The appellants have asked for a decision on merits and hence I have heard the learned DR....

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.... Valve pump used in the process at plant. Applying the ratio of the decision of the Larger Bench in the case of M/s. Jawahar Mills Ltd. reported in [1999 (108) E.L.T. 47] in which electrical items such as wires and cables etc. have been held to be eligible to the benefit of Modvat credit, I hold that electric motor is eligible to capital goods credit. 4.  The lower Appellate authority has ....