2001 (9) TMI 841

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....Advocate, for the Respondent. [Order]. -  This is an appeal filed by the Revenue against the Order-in-Appeal No. 438/CE/CHD/2000, dated 28-2-2000 passed by the Commissioner (Appeals) Central Excise, Chandigarh. The issue involved is the availment of Modvat credit on capital goods. 2.  The learned JDR, Shri J. Singh appearing on behalf of the Revenue has contended that the Commis....

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....by the Revenue may be dismissed. 3.  After perusal of the order-in-original as well as the order-in-appeal, it is difficult to make out as to the user of the items relating to power distribution and light distribution wall mounting. It is necessary that the user of the same may have to be indicated specifically and as such applying the ratio of the Apex Court decision in the case of Jawaha....