TaxTMI 
TaxTMI 
2001 (4) TMI 864
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....nting of Modvat credit on the 3 items and the appellants are aggrieved with non- grant of Modvat credit on 6 items. A Table has been prepared by the Counsel along with the use of each of the item and case law covering the issue. Sl. Nos. 1 to 6 the item listed are those on which the Commissioner (Appeals) has not granted Modvat credit while in Sl. Nos. 7 to 9, the Commissioner has granted the Modvat credit on which the Revenue is aggrieved. The Table is annexed below :- TABLE OF CASE LAW Sl. No. DISPUTED GOODS USE OF GOODS CASE LAW 1. Anti-vibration mounting bolts and nuts These are used to mount the machinery to the earth and to prevent vibration CCE, Meerut v. Micro Abrasives (I) Ltd. - 1998 (102) E.L.T. 150 (T) CCE, Patna v. Bi....
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.... 4, 5 and 6 case laws as noted above, but the Revenue is aggrieved with the said orders of the Tribunal and the matter has been taken up before, the Apex Court, especially the judgment of Jawahar Mills which is a Larger Bench judgment. As regards the 3 items on which Modvat credit has been granted which is shown in Sl. Nos. 7 to 9, ld. DR submits that they cannot be considered as capital goods as they have no role to play in the process of manufacture. 3. On the other hand, ld Counsel emphasizes that all the items noted above are covered by the case laws given and the cited judgments are directly to the issue except in respect of respiratory items and adhesives. He submits that the Commissioner did not consider these two items of capi....
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....ce, I take up the Revenue appeal. The Revenue has challenged the Modvat credit granted in respect of items in Sl. Nos. 7 to 9 in the table. It is seen that all the 3 items on which the challenge has been made by Revenue is not sustainable for the simple reason that the Commissioner has examined in great detail about the nature of the item and has granted Modvat credit which is in keeping with the ratio given by the judgments cited. Those judgments directly apply to the items in Sl. Nos. 7 to 9 on the very product. Therefore, there is no reason to differ from those judgments and hence applying the ratio thereof, the Revenue appeal No. 393/99 is rejected. 5. As regards the 6 items on which the Modvat credit has been denied, the table ex....