2000 (2) TMI 376

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....  The revenue filed this appeal against the order-in-appeal dated 24-7-1999 passed by the Commissioner of Central Excise (Appeals). In the impugned order, the benefit of Modvat credit on electric motor and hydraulic tracer and flat template is allowed as capital goods under Rule 57Q of the Central Excise Rules. 2. Ld. D.R., appearing on behalf of the Revenue, submits that the goods, in....

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....isions - (1) Grasim Cement v. C.C.E. reported in 1997 (96) E.L.T. 354 (Tribunal) and C.C.E. v. Bhushan Steels & Strips Ltd. reported in 1998 (101) E.L.T. 422 (Tribunal) held that electric motors are entitled for the benefit of Modvat credit as capital goods as electric motors are prime movers for a machine necessary for its functioning. In respect of hydraulic tracer and flat template, he submits ....