1999 (9) TMI 363

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....r the Respondent. [Order]. - This appeal has been filed against the Order-in-Appeal dated 31-8-1998 passed by the Commissioner (Appeals), Central Excise, Ghaziabad, by which Modvat credit on 'Pressure Switches, Pumps & Nuts, Spares of Fans and Regulators and Pressure Gauges' had been disallowed by the Commissioner (Appeals) reversing the order of the Asstt. Commissioner. 2. Ld. Couns....

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....e for availing Modvat credit. He, therefore, submits that the appellants' case is fully covered in their favour and therefore the impugned order holding that the items are spares and therefore not admissible to Modvat credit at the relevant time, cannot be sustained. Ld. Counsel also refers to the Larger Bench decision of the Tribunal in Jawahar Mills case reported in 1999 (108) E.L.T. 47 (Tribuna....

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....hat the impugned order had found that the goods were not directly used in processing or manufacturing the final product and the nexus between the use of the capital goods and the production of the final products has not been established. 4. I have considered the submissions made by both sides. Since the Tribunal has already taken the view in Triveni Engg. Works case (supra) that boiler is ....