2001 (7) TMI 600

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....Swatanter Kumar, JDR, for the Respondent. [Order]. - M/s Winsome Spinners Ltd. have filed this appeal assailing the decision of the ld. Commissioner (Appeals). In the impugned order the Commissioner (Appeals) confirmed the demand of duty and imposition of penalty. 2. The facts of the case in brief are that the appellants are manufacturer of cotton yarn. On scrutiny of R.T. 12 return ....

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....harth Sen, ld. Counsel appearing for the appellant submits that Modvat credit has been denied on insulated cables, air tight doors, Electronic Yarn Evenness Tester and synthetic tapes. He submits that insulated cables are carrier of high voltage electricity from its source to various machines and is covered by the ratio of the decision of this Tribunal in the case of Jawahar Mills Ltd. reported in....

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....Tribunal). Regarding synthetic tapes ld. Counsel submits that these tapes are used in Ring Frame Machines for driving four spindles and are covered by the decision of this Tribunal in the case of STI India Ltd. v. CCE, Indore reported in 2000 (88) ECR 117. He submits that looking to the functions and location of the above referred items, Modvat credit is admissible and may be allowed inasmuch a....

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.... submits that they are used for working the machines. He reiterated the findings of the authorities below in regard to this item. 7. On careful consideration of the submissions of both the sides, I find that insulated cables have already been held to be capital goods for purpose of Rule 57Q by the Larger Bench in its decision in the case of Jawahar Mills Ltd. I, therefore, hold that Modvat....