TMI Blog1997 (1) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... lants against the orders passed by the Commissioner (Appeals), Trichy. This present appeal relates to the dispute in availment of Modvat credit of capital goods in terms of Rule 57Q. The Commissioner (Appeals) did not allow the Modvat credit with respect to Electrical Wires and Cables. 2. The ld. Advocate Shri T. Ramesh appearing for the appellants pointed out that in the following decisions the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nection he relied on the decision of this Bench in Order No. 939/1997, dated 4-4-1997 wherein at paras 2 3, the Tribunal held as follows :- 2. The learned Consultant for the appellants at the outset conceded the plea of the revenue in the case of Room Air-conditioners figuring at Sl. No. (iv). The plea regarding the eligibility or otherwise in respect of the various items are as under : Ele ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation to Rule 57Q, the main provisions under which the Modvat credit in respect of capital goods has been allowed. This definition as would be seen from the above cannot be taken to cover electric cables of the type referred to in the impugned order. The learned lower authority has not entered any finding as to whether this item would constitute a component or accessory of the capital goods as set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been included while earlier Rule 57Q was not covering the same. We, therefore, hold that there is a force in the plea of the Revenue and we are of the view that Modvat credit could not have been allowed in respect of these items. The pleas of the revenue so far as the wires and cables are concerned are allowed." 5. I have considered the submissions. It is now seen that there is a conflict of de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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