1999 (3) TMI 321

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..... Kandaswamy, Consultant, for the Respondents. [Order per : S.L. Peeran, Member (J)]. - This is a Revenue appeal against Order-in-Appeal No. 492/96, dated 16-12-1996 passed by Commissioner (Appeals), Trichy. The question that arises for consideration in this appeal is as to whether the items namely Draw Frame & Speed Frame are eligible for the credit as capital goods. Both the authorities ha....

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....industan Spinners 'B' Unit by Final Order No. 2657/98, dated 31-12-1998 which pertains to grant of Modvat credit in respect of capital goods namely Draw Frame, Twist Wheel and Cooling Tower. Here, in the present case, the matter pertains to Draw Frame and Speed Frame . However, the matter pertaining Speed Frame may also be considered in terms of the order given in the case of Hindustan Spinners 'B....

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....refore he submits that .the Judgment is distinguishable and in this regard refers to the Tribunal judgment rendered in the case of C.C.E. v. Singaravelar Spinning Mills (P) Ltd. by final order No. 503/98, dated 25-2-1998. 9. On careful consideration of these pleas, I am of the considered opinion that the matter is required to go back to the original authority for de novo consideration to c....