2000 (12) TMI 647

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....te, for the Respondent. [Order]. -  This is a revenue appeal arising from Order-in-Appeal No. 175/97 dated 11-12-1997. The Commissioner has disposed of large number of appeals by a single order, which has arisen from the appeal pending before him in appeal No. 223/96. This appeal before the Commissioner was against the Order-in-Original No. 79/96 dated 25-6-1996 passed by the Assistant ....

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....d the Tribunal in the case of C.C.E. v. Mewar Sugar Mills Ltd. as reported in 1999 (105) E.L.T. 124 (Tribunal) has held that M.S. Chain for bagasse elevator, pressure reducing valve and miscellaneous parts of material handling equipments having direct use in manufacturing process of goods and to be held as capital goods and Modvat credit is admissible under Rule 57Q of the Central Excise Rules. ....