1999 (11) TMI 633

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.... -  In this Revenue appeal against Order-in-Appeal Nos. 329 to 337/97 (CBE) 188 to 191/97 (MDU) 111/97 (T), dated 30-9-1997 passed by the Commissioner (Appeals), the Revenue raises the issue of eligibility of the following items to Modvat credit under Rule 57Q : (i) Cylindrical grinder (ii) P.D. pumps 2. The learned DR submits that both these items are not directly particip....

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....erein grinding wheels were allowed the benefit of Modvat credit under Rule 57A. With respect to P.D. pumps he submits that the issue is again covered by the Tribunal's decision in the case of Everady Industries India Ltd. v. CCE as reported in 1997 (93) E.L.T. 580 (Tribunal), wherein it was held that the pump used for pumping Zinc Chloride Solution as well as for regulating flow of water in the co....