TaxTMI 
TaxTMI 
2000 (10) TMI 145
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....y, E/1695/2000 and E/2428/2000 questions the propriety of the view taken by the Commissioner in disallowing Modvat credit in relation to some of the other goods. 2.Since issues in all the four appeals arise out of the common order passed by Commissioner (Appeals), I consider it advantageous to dispose of the same by a common order. 3.By the impugned order, Spares, namely, bushers falling under tariff heading 85.38 used for transmission of electricity was held to be capital goods entitled to Modvat credit. Since it is the admitted case of the Department that these spares, namely, bushers are used for transmission of electricity, it is covered by the decision of Larger Bench of this Tribunal in Jawahar Mills Ltd. v. CCE, Coimbatore - 19....
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....icant. The coolant oil, namely, transformer oil is also acting as a lubricant to keep the transformer cool like lubricant being used to minimise friction and consequent heat. I find much force in this submission that transformer oil which is used in order to keep the equipment cool is another means to keep the temperature under control. When the Larger Bench took the view that lubricants are entitled to Modvat credit, I find no Justification to take a different view in the case of oil used to keep the transformer under regulated temperature. Therefore, according to me, Commissioner was justified in treating transformer oil as one in relation to which the Company is entitled to claim Modvat credit. 6.The other items dealt with by the Comm....
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.... 501. Capacitors, even according to the Revenue, are devices to conserve power. So, according to me, they cannot stand on a different footing. All these items therefore fall within the purview of Rule 57Q. Consequently, the manufacturer is entitled to avail Modvat credit. 9.Commissioner in the order impugned has allowed the company to avail Modvat credit in relation to Explosives falling under tariff heading 36.02. This decision of the Commissioner cannot be sustained in view of the Larger Bench decision of this Tribunal in CCE, Meerut v. Modi Rubber Ltd. & Ors. - 2000 (119) E.L.T. 197 (Tribunal) = 2000 (38) RLT 718. Revenue's appeal in respect of this item is allowed. Commissioner's order will stand modified accordingly. 10.Coming to....
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....t Electrodes and Caliberation Gas Mixture are entitled to Modvat credit. 11.Compressor and Solenoid Valves should also be treated as articles falling within the purview of Rule 57Q in view of the decision of this Tribunal in Maihar Cement v. CCE, Raipur - 2000 (125) E.L.T. 629 (T) = 1997 (23) RLT 306. 12.Spares for X-Ray Analyser, Controller and Electric Equipment are used in the laboratory for testing the quality of the product manufactured. These articles are also to be treated as goods under Rule 57Q of the Rules in view of the decision of this Tribunal in CCE, Meerut v. Nav Bharat Paper Mills - 1996 (86) E.L.T. 501 and SIEL Sugar - 1998 (99) E.L.T. 54. 13.P.D. Pump & Compressor and G.B. Head Connector are covered by the decisio....