2001 (4) TMI 328

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....dvocate, for the Respondents. [Order]. -  Both the appeals of the Revenue and that of the assessee arise from common Order-in-Appeal No. 211/98 (CBE), dated 24-12-1998 and hence they are taken up together for disposal by the common order as per law. E/601/99/MAS The assessee is aggrieved with the rejection of the Modvat credit for the seal rings, inserts and packing which were use....

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....that the items under challenge are not capital goods and the judgment relied by the Commissioner is distinguishable. The Revenue has not accepted the said order and it has gone in appeal in Jawahar Mills case before the Hon'ble Apex Court. 4. On a careful consideration, I notice that the judgment cited by the ld. Counsel in respect of seal rings, inserts and packing directly covered to thi....

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....) Dual pipe assembly same as above (c) Flanges Siel Sugars - 1998 (99) E.L.T. 54 (T) 2. Ethylene Compressor JCT Electronics - 2000 (124) E.L.T. 541 3. Process control instrument Siel Sugars - 1998 (99) E.L.T. 54 4. Excess flow valves JCT Electronics v. CCE Chandigarh - 2000 (124) E.L.T. 541 6. The ld. DR appearing for the Revenue submits that all t....