2000 (1) TMI 116

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....sives etc. They availed Modvat credit on capital goods used in the manufacture of the said product. They had taken Modvat credit on Energy savings system with Micro Processor on the ground that the said items is used to reduce Amps, KW, KVH and KVA wastefully consumed in a factory resulting in a more effective and efficient use of electric power. The Commissioner (Appeals) accepted that these good....

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....tted that the decisions quoted by the Revenue are not any more applicable in view of the Larger Bench decision of the CEGAT in the Jawahar Mills v. C.C.E. case reported in 1999 (108) E.L.T. 47 (T) wherein the Tribunal held that the contention that capital goods must have direct involvement with the final products being produced is contrary to the decision of the Supreme Court in the case of India ....