2003 (9) TMI 694

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Respondent. [Order]. - This is an appeal, filed by Revenue against Order-in-Appeal No. 120/2003 dated 31-3-2003 by which the Commissioner (Appeals) has allowed the Modvat credit on certain capital goods to M/s. S & H Gears Ltd. 2. When the matter was called no one was present on behalf of the Respondents. I, however, observe that they have filed Cross Objection requesting for the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....edit cannot be allowed in view of the decision of the Larger Bench of the Tribunal in the case of Avis Electronics Pvt. Ltd. reported in 2000 (117) E.L.T. 571 (Tribunal-LB). 3. I have considered the submissions of the learned D.R. and perused the Cross Objection filed by the Respondents. I observe that the Commissioner (Appeals) has very categorically given his finding that the impugned go....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....redit will be available in respect of the impugned goods being accessories. There is no force in the submissions of the learned D.R. that Modvat credit cannot be availed of without filing of declaration in view of the decision of the Larger Bench in the case of Kamakhya Steels P. Ltd. v. CCE, Meerut, [2000 (121) E.L.T. 247 (T-LB) = 2000 (40) RLT 575 (CEGAT-LB)]. Further, the provisions of Rule 57G....