1999 (11) TMI 236

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....runachalam, ld. JDR for the Revenue. 3.  First I take up the Department's Appeal (E/2153/97-NB). In the Department's appeal, the prayer is for setting aside the Order-in-Appeal dated 4-8-1997 insofar as Modvat credit on L.T. Bus Duct is concerned. Ld. JDR had argued that the definition of capital goods under Rule 57 Q before its amendment on 16-3-1995 did not cover the item in dispute. Further, it is also contended that the said items viz, L.T. Bus Duct did not bring about any change in substance for the manufacture of finished products as its function was only to transmit electrical energy from alternator to M.C.C. Centre. Reliance has been placed on the Tribunal's decision in C.C.E., Coimbatore v. Velahal Spinning Mills Pvt. Ltd. ....

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....er system, storage silo, steam separators thermocouple and weigh fillers". The contention of the assessee is that the finding that the appellants had not filed declaration on certain items is not borne out by facts on record and that the particulars mentioned in the Annexure to the SCN would clearly show that declarations contained mention of the said items. The assessee has also pointed out that the allegations relating to certain invoices relating to the same items had already been dealt with in another Order-in-Appeal being Appeal No. 691-C.E./MRT/97, dated 17/20-5-1997 issued by the Commissioner (Appeals) remanding the case to the Assistant Commissioner. Assessee has therefore, contended that disallowance of Modvat credit to the tune of....