2001 (9) TMI 1062

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....the Respondent. [Order]. - Heard both sides. 2. Revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the benefit of Modvat credit in respect of following items was allowed : (i)      Part of Kiln Control Panel (ii)     Elemex Terminal St 35 (iii)    Grate (iv) &n....

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.... against the decision of the Larger Bench of the Tribunal in the case of C.C.E. v. Jawahar Mills Ltd. is dismissed by the Hon'ble Supreme Court as reported in 2001 (132) E.L.T. 3 and the Hon'ble Supreme Court in para 4 of its judgment held as under : "The aforesaid definition of 'Capital goods' is very wide. Capital goods can be machines, machinery, plant, equipment, apparatus, tools or applian....