1999 (10) TMI 329

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....tten submissions and have requested for decision of the appeals on merits on the material available on the record as well as the written submission filed by them on 25-10-1999. 2.  The appeal is against the order of the Commissioner (Appeals) New Delhi dated 1-6-1998 by which Modvat credit to the tune of Rs. 89,384/- was disallowed on three items, namely, electric wires and cables, doshion e....

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....[in] Commissioner v. Shanmugaraja Spg. Mills [1997 (89) E.L.T. 84]. 3.  In the written submissions appellants have submitted that as far as wires and cables are concerned their claim for Modvat credit on the said items would be admissible in view of the recent Larger Bench decision of the Tribunal in Jawahar Mills Ltd. v. C.C.E., reported in 1999 (108) E.L.T. 47. As regards the other two ite....

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....ls). 5.  Considered the submissions and perused the records. I find that as far as wires and cables are concerned, the Larger Bench decision in Jawahar Mills case (supra) covers the items in favour of the appellants. I therefore, hold that electric wires and cables would be eligible items as capital goods under explanation to Rule 57Q of the Central Excise Rules, 1944. Therefore, Modvat cred....