2005 (6) TMI 418

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.... M. Saravanan, Consultant, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  In this appeal of the Revenue, the appellant is aggrieved by grant, by the lower appellate authority to the respondent, of Modvat credit of Rs. 15,17,655/- on certain testing and measuring equipments for a period prior to 16-3-1995. The impugned finding of the learned Commissioner (Appeals) reads as....

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....ducts." Ld. Consultant for the respondents is contesting this ground on the strength of the Tribunal's larger bench decision in Jawahar Mills Ltd. v. CCE, Coimbatore, 1999 (108) E.L.T. 47 (Tribunal). 3.After considering the submissions, we note that, prior to 16-3-1995, the capital goods used for "producing or processing of any goods or for bringing about any change in any substance for the man....