1999 (10) TMI 312

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..... [Order]. - The Commissioner (Appeals) against whose order the above appeal has been preferred by the Revenue, has held that Voltage Stabilizers and Micro converter and parts thereof used by the respondents herein for manufacture of Telecommunication cables, are capital goods under Rule 57Q of the Central Excise Rules and eligible to Modvat credit under Rule 57A of the Rules. 2. I have hear .....

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..... ], voltage stabilizer required to be used in the manufacture of goods have been held to be capital goods under Rule 57Q and eligible to Modvat credit . Following the ratio of this order, I hold that there is no warrant to interfere with the finding of the Commissioner (Appeals) on availability of credit on this item. The other item on which credit has been allowed by the lower Appellate authority .....

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