2000 (2) TMI 158

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....n up together. The Revenue filed these appeals against the order-in-appeal passed by the Commissioner of Central Excise (Appeals) whereby the benefit of Modvat credit on computers with monitor, C.I. slag pots and loading shovels was allowed. 2. Ld. D.R., appearing on behalf of the revenue, submits that, computer with monitor, C.I. slag pots and loading shovels are not capital goods under Rule 57Q....

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....dated 14-7-1999 held that C.I. slags are entitled for the benefit of Modvat credit. 4. In respect of computer with monitor, he submits that these are used as an accessory to the machinery installed in the factory. He submits that the Tribunal in the case of Wires & Fabrics (SA) Ltd. v. C.C.E. reported in 1999 (114) E.L.T. 980 (Tribunal) held that data processors are entitled for the benefit of Mo....

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....f the Tribunal in the case of Jawahar Mills Ltd. v. C.C.E. reported in 1999 (108) E.L.T. 46 held that the view taken by the Tribunal in the case of Shanmugaraja Spg. Mills Pvt. Ltd. (supra) is not a proper view. He, therefore, prays that the appeals be dismissed. 6. Heard both sides. 7. In the respondents' own case, Tribunal vide Final Order No. A/640/99-NB(S), held that C.I. slag pots are entit....