2001 (8) TMI 1464

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....DGMENT S.L. PEERAN, MEMBER (JUDICIAL) 1. This appeal arises from order in Appeal No. 491/96 (H) CE dt. 28.11.96 by which the Commissioner (Appeals) has decided the allowance and disallowance of Modvat credit on various items. The appellants are aggrieved for non grant of Modvat Credit in respect of three items, viz: i. Welding Electrodes ii. MS Plates iii. OPC Ceme....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cement. The Ld. Consultant submits that he is not pressing for the claim of Modvat with regard to the Cement. 3. Heard Ld. DR who reiterates the department's view and submits that the Revenue has filed an appeal before the Apex Court in the case of Jawahar Mills Ltd. v. CCE and the matter may be kept pending. 4. After careful consideration of the submissions made by both the sides, we ar....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the claim of Modvat credit on Nalcol 2000 the issue is covered by the judgment rendered in the case of CCE v. Diamond Cements (supra). The appellants are also using the item for treatment of water by which electricity is generated which in turn is used in the manufacture of cement. The decision of the Tribunal in the case of Diamond Cement (supra) squarely applies to the item Nalcol 2000 and hence....