9911796707
TMI Blog1999 (9) TMI 508X X X X Extracts X X X X X X X X Extracts X X X X ..... na, Advocates, for the Respondent. [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 cover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n respect of the item No. 7 RTD Sensors and item No. 16 Aplab Power supply. In respect of other items he has disallowed the Modvat credit following the decision of Southern Bench in the case of M/s. 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 Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arwal drew my attention to page 2 of the Order-in-Appeal wherein it was explained that sensors are used to measure the temperature in spinning chambers. These sensors feed the measured values continuously to 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts and without them the process of manufacture was not complete. The Tribunal has been consistently taking the view that if the items as such are used in or in relation to the process of manufacture of the finished products, the item as such is eligible for Modvat credit. In the facts and circumstances, I accept the contentions of the party with reference to all the items. In the view, I have take ..... X X X X Extracts X X X X X X X X Extracts X X X X
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