TMI Blog1999 (9) TMI 508X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. [Order]. These are two appeals. Appeal No. E/1859/98-NB is filed by the department and similarly Appeal No. E/1900/98-NB is filed by the party against the common impugned order involving common issues and, accordingly, they are taken up together and are being disposed of by this common order. 2. Following items are subject matter of dispute covering both the appeals :- (i) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... J.K. Pharmachem, reported in 1998 (102) E.L.T. 488 (Tribunal) = 1997 (21) RLT-868. 4. Arguing for the assessees, Shri J.S. Agarwal submitted that in view of the conflicting decisions of the Tribunal with reference to the eligibility of Modvat credit on Cables and Wires, the matter was referred to the Larger Bench. On considering all the aspects and circumstances and taking into consideration the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the electronic temperature controllers which continuously control the process temperatures at set value and are therefore essential for manufacture of filament yarns. Similarly, he explained the process with reference to Aplab Power Supply that subject power supply is used to supply power to the melt pressure transducers which sense and control the melt pressure through electronic controllers. He ..... X X X X Extracts X X X X X X X X Extracts X X X X
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