2002 (3) TMI 863

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....espondent. [Order]. -  This appeal arises from OIA No. 416/97 (CBE) dated 9-10-97 passed by Commissioner (Appeals) Trichy by which he has upheld the assessee's contention for grant of benefit of capital goods credit in respect of various items. However, he has denied the benefit in respect of 12 sundry items like valves, moulded gaskets, loop powered indicator, nirmal trans-former oil, ....

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....draws my attention also to Apex Court judgment rendered in CCE v Jawahar Mills Ltd., 2001 (132) E.L.T. 3 wherein the Apex Court has confirmed the larger bench judgment of the Tribunal confirming the manner of interpretation of explanation of definition of 'capital goods'. He submits that the issue is no longer res integra and therefore the prayer of grant of Modvat credit on these items is require....