9911796707
TMI Blog1999 (4) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... s. [Order]. - These two appeals filed by the Revenue pertain to the admissibility of Modvat credit on Molybdenum wire. The Commissioner (Appeals) held that Modvat credit will be admissible to the respondents before us. For coming to this conclusion, he had relied on a number of decisions of the Tribunal on the issue. Being aggrieved by this order, the Revenue has filed these two appeals. Since ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1997 (91) E.L.T. 162 and 1998 (97) E.L.T. 146 and submitted that the ratio of these decisions is squarely applicable to the facts of the case of the assessees. The Commissioner (Appeals) after taking into consideration the case law cited by the assessees set aside the order of the Asst. Commissioner and allowed the appeal of the assessees. 3. Shri Y.R. Kilanyia, ld. JDR submits that the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el, ld. Counsel submits that the department relied only on the decision of M/s. Apar Limited which was considered in the subsequent decision of the Tribunal and was stated to be bad law. He submits that the subsequent decision of the Tribunal clearly held that Molybdenum wire is neither tool nor appliance but is an input and not covered by the excluded category of the inputs under Rule 57A. He sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned order may be upheld and the appeal may be rejected. 5. Heard the submissions of both sides. The first issue for determination before me is whether the proceedings in the instant case shall be covered by the decision in the case of Apar Limited or subsequent decisions in the case of M/s. Jai Electric Limited [1995 (76) E.L.T. 92], in the case of Kalpana Lamp and Components Limited [1997 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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