2001 (3) TMI 321

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....oharan, Manager, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - This Revenue appeal arises from Order-in-Appeal No. 617/96-C.E., dated 3-9-1996 passed by the Commissioner (Appeals) by which he has held that Modvat Credit as capital goods is required to be extended under rule 57Q in respect of the following items : (a) Roncorder Kosaka Roundness measuring equipment. (....

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....ndustries reported in 1999 (107) E.L.T. 78. 3. With regard to Electronic Controller of Weigh Bridge, the Commissioner (Appeals) has not granted the benefit and the Respondents have not filed any cross objection or cross appeal. Hence the issue is confined to the following items only : (i)      Roncorder Kosaka Roundness Measuring Equipment (ii)  &nb....