2002 (3) TMI 641

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....k, for the Respondent. [Order]. - This is a Revenue appeal against the Order-in-Appeal No. 32/2000, dt. 31-1-2000 by which the Commissioner (Appeals), Trichy has upheld the assessees contention for grant of Modvat credit in respect of the following items : Sl. No. Name of the Product Ch. No. Amount of Credit (Rs.) 1. 1 set of Electric Cables 9801.00 53,342.00 2. ....

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....redit, holding them to be eligible as Capital Goods. While so doing, he has noted the Tribunal decision covering the issue. 2. Appearing on behalf of the Revenue, Shri C. Mani, ld. DR contends that the items in question cannot be considered as capital goods in terms of the explanation (1)(a) of the Rule 57Q of the Central Excise Rules; as it stood during the relevant period and it cannot b....