2001 (7) TMI 764

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....er]. -  The facts of the case are that the appellants are engaged in the manufacture of cement. They were availing Modvat credit under Rules 57A and 57Q on certain items described in Annexure to the SCN. The authorities below denied them Modvat credit on the ground that the items on which Modvat credit has been claimed were not capital goods or Modvat credit was taken on original invoices. A....

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..... Regarding armoured cables and telecommunication cables, ld. Counsel submits that these are held to be capital goods by the Larger Bench of this Tribunal in the case of Jawahar Mills [1999 (108) E.L.T. 47 (T-LB)] followed by Surya Roshni, [2001 (128) E.L.T. 293 (Tri.-LB)]. Regarding transformer with a feeder, ld. Counsel submits that this is an electric equipment to supply power to various machin....

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.... Modvat credit on original documents is concerned, it is only a procedural matter and, therefore, they may be allowed Modvat credit. Even in respect of those items where Modvat credit has been taken on original copies. 3. Shri S. Kumar, ld. DR, submits that Modvat credit has been denied on 2 valid grounds. The first was that most of the items cannot be treated as capital goods as they were n....