1999 (10) TMI 316

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..... Order]. -  Modvat credit has been disallowed on the final items used by the appellants who are manufacturers of Telecommunications cables : 1. Grease Pump 2. Pumping Unit 3. Computer parts 4. Guard Hub Blades 5. Nut and bolt 2.  I have heard both the sides and perused the records and record my findings as under : 1. Grease Pump : This is a hand .....

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..... o credit. 2. Pumping Unit : The ratio of the Tribunal's order in the case of Bhushan Steel & Strips is equally applicable to pumping unit to circulate lubrication oil from a sump provided in the main gear box of wire threading machine. Hence I hold that credit is available on this item. 3. Computer Parts : The parts on which credit has been denied are parts used in computer which are u .....

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..... by the Tribunal in the case of Kanoria Chemicals & Industries Ltd. v. C.C.E., Allahabad reported in [1997 (95) E.L.T. 301] that hub and blades classifiable under Heading 8415 of the Tariff which covers oil and parts, are eligible to Modvat credit in terms of Rule 57Q. Following the ratio of this decision, I hold that the appellants are entitled to Modvat credit on Guard Hub Blades. 5. Nuts .....

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