2001 (4) TMI 347

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.... Shri Mewa Singh, SDR, for the Respondent. [Order per : P.S. Bajaj, Member (T)]. -  This appeal has been directed against the order of the Commissioner (Appeals), dated 30-4-1998 vide which he had affirmed the order-in-original of the Assistant Commissioner disallowing the Modvat credit on the goods viz. dumper, sprag clutch and nylon tyre, hanger castings, oil circuit breaker and buck....

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....in the case of J.K. Pharmachem v. C.C.E., Trichy - 1998 (102) E.L.T. 488 (Tribunal) = 1997 (21) RLT 868 wherein it has been held that the transformer and its parts used for transmission of stepping down of electricity were not 'capital goods' in terms of Rule 57Q of the Central Excise Rules and credit is not available thereon. But that view has been overruled by the Larger Bench in Jawahar Mills L....

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....rya Roshni (supra) deserves to be sent to the Assistant Commissioner. 3. Regarding the flexible pin bush type coupling, grinding disc wear plate and auto sampler, the order of the Commissioner (Appeals) has not been challenged before us as he had sent back the matter regarding these items to the Assistant Commissioner for redetermining their eligibility for Modvat credit as 'capital goods'....