2001 (3) TMI 779

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....cate, for the Respondent. [Order]. -  Ld. Commissioner (Appeals) in the impugned order held - "I have gone through the records of the case very carefully. Going by the usage of Control Panel as explained in the Order-in-Original, I observe that the subject item is covered by the definition of capital goods under Rule 57Q. Going by the ratio of judgments in the case of C.C.E., Meerut ....

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....mits that Electric Control Panels are not capital goods under Rule 57Q as they are not used for production or processing of any goods or for bringing about any change in any substance for manufacturing of final products. He submitted that the ld. Commissioner (Appeals) erred in allowing Modvat credit on the grounds held that this Tribunal in the case of M/s. Nova Udyog reported in 1996 (88) E.L.T.....

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.... of control panels, it will not be possible to operate the rolling mill effectively. Ld. Counsel, therefore, submits that ld. Commissioner has rightly rejected the appeal of the Department and prayed that appeal now filed before the Tribunal may also be rejected. 5. I have heard the pleas put forth by both sides. I note in the instant case that control panels are the subject matter of disp....