2001 (7) TMI 547

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....[Order]. -  The Revenue has filed the present appeal against the orders of the Commissioner (Appeals) vide which he has rejected the Revenue's Appeal filed before him. 2. The dispute relates to the Modvat credit of Rs. 6,57,614/- availed by the respondents on 13 items as capital goods. The respondents Judicial Central Excise Authorities were of the view that some of the items were not ....

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....r tariff Heading 8501.00. The same was included in the Sl. No. 82 of the declaration dated 25-5-1994. Invoice No. 04060, dated 20-2-1996 of M/s. Jyoti Ltd., Vadodara under which the same item was purchased also shows the tariff Heading as 8501.00. (2) The appellant pointed out that they received the turbine in March '96 and started availing the accumulated credit from June '96. The accumulat....

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....espondents and recorded his finding as under : - "(1) It was alleged that "three phase horizontal brushless alternator and AVR are parts of generator and their classification also varies. But in review order no alternative classification for this item were smuggled. Rather, the appellant produced invoice for purchase of the same which clearly shows the item has been classified under 8501.00 ....