TMI Blog1998 (11) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... owed in respect of invoice which contains both the dealer s name as well as the respondents name because the goods were purchased through dealer but directly supplied to the respondents factory and used therein. 2. Heard Shri R. Victor Thiagaraj, learned SDR for Revenue and Shri S. Kandaswamy, learned Consultant for the respondents. 3. There is also a petition on record from the respondents submitting that two other Appeals No. E/1380/97 E/1382/97 could also been heard along with this appeal. However, those appeals are not listed for today. Learned Consultant was informed of this and he submitted that he prefers that this be heard today as listed and the other two appeals could be heard at a later date. 4. Learned SDR has no ob ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i Xerox Ltd.; 1997 (90) E.L.T. 214 (Tribunal) - Modi Xerox Ltd. (4) Regarding invoice containing both the dealer s name as well as respondents name, he cited the decision of SRB in 1997 (93) E.L.T. 357 (Tribunal) in the case of Carborundam Universal Ltd. 7. Learned Consultant therefore submits that all the issues are already covered by these decisions and therefore the matter is no longer res integra and prays that the ratio thereof should be applied to this case and the Revenue s appeal dismissed. 8. I have carefully considered the arguments on both sides and the records of the case and find as follows :- (A) With respect to availability of Modvat credit under Capital Goods on Transformers, I find that the issue is squarely cove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the said Air Compressors are used in connection with refrigerating or air conditioning appliances, therefore, the decisions cited supra are clearly applicable to the facts of this case and the said Air Compressor is eligible for Modvat credit as capital goods. (C) With respect to weighing machines, I also find that the matter is no longer res integra as it is covered by the following decisions :- 1997 (93) E.L.T. 357 (Tribunal) wherein it has been held that weighment of materials can be regarded as akin to handling and therefore weighing machines would fall within the definition of capital goods under Rule 57Q. To arrive at this decision, the Hon ble Bench has followed the case of Rajasthan State Chemicals reported in 1991 (55) E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tory and were used in the factory itself, therefore, Modvat credit should not be denied legally. 8. Learned SDR has submitted that in view of the fact that the consignee is M/s. PR Associates and the respondents name is only in respect to A/c , therefore it becomes an endorsed gate pass and therefore the gate pass is not in the name of the respondents and therefore in view of the case of Jai Bhawani Steel Industries cited supra, the document is not a proper ducument. 9. I have gone through the decision in the case of Jai Bhawani Steel Industries cited supra. I find that the said decision was in connection with the subsidiary gate pass which had been endorsed. In this case, the invoice is not a subsidiary gate pass and neither is it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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