2000 (3) TMI 513

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Respondent. [Order]. - The Revenue is in appeal in these two cases against the orders passed by the Commissioner (Appeals), Chandigarh both dated 23-8-1999. In one order the Commissioner (Appeals) has allowed the Modvat credit under Rule 57Q on Tray Castings falling under tariff heading 7325.20. The respondents are engaged in the manufacture of rough steel forgings and M.V. parts. The amount....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....unt not specified) was denied to the respondent on Electrical Motor and Electrical Control Panel under Rule 57Q. The Commissioner (Appeals) in his order has relied on the decision in the case of Jawahar Mills Ltd. v CCE, Coimbatore reported in 1999 (108) E.L.T. 47 (T). He has observed that electric motors and control panels are capital goods and eligible for Modvat credit. 3. I have heard Sh....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... lower Appellate Authority on the decision of M/s. R.K. Marbles is misplaced. This case does not discuss that any item which is specifically excluded from the list of the items are eligible for Modvat credit. The decision of the CEGAT only said that the gantry crane and trolly are goods used for transfer of raw materials (marble slabs) for sawing and without carrying these to the sawing mills the ....