2001 (12) TMI 614

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...., for the Respondent. [Order]. -  The Revenue has filed these three appeals against two impugned orders dated 2-11-2000 and 7-11-2000 passed by the Commissioner (Appeals), Bhopal. Learned Commissioner (Appeals) in the impugned orders had held, "Modvat credit on Automatic Rotor Control Panel Measuring Module and Grinding Media" was available. 2. The facts of the case briefly stat....

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....97 (96) E.L.T. 167. 3. The learned Commissioner (Appeals) observed that the admissibility of Modvat credit on grinding media is covered in favour of the assessee in terms of the decisions of the Larger Bench of this Tribunal in the case of H.M.P. Cement Ltd. - 2000 (117) E.L.T. 549, Magnatics (India) Ltd. - 1996 (86) E.L.T. 317 etc. Following the ratio of the decisions of the Tribunal the ....

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....] allowed the Modvat credit but the legality of this decision is questioned and is for consideration before the Hon'ble Supreme Court. 4. It has also been contended by the Revenue that the grinding media is not machine, machinery, equipment or apparatus and parts thereof and therefore, is not covered by the definition of 57Q. 5. Ms. Krishna A. Mishra, learned SDR reiterated the fin....