TMI Blog1999 (12) TMI 510X X X X Extracts X X X X X X X X Extracts X X X X ..... ecting the stay petition filed by the Revenue for staying the operation of the impugned order passed by the Asstt. Commissioner I take up the appeal itself for disposal as the issue involved is covered in favour of the respondents by various decisions of the Tribunal. 2. Modvat credit was disallowed by the original adjudicating authority in respect of 16 items claimed by the respondents as Capit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Parts of 1998 (104) E.L.T. 421 7. Limit Switch Furnace 1998 (103) E.L.T. 569 8. PVC insulated copper wire 1997 (96) E.L.T. 404 1997 (95) E.L.T. 301 9. Spares of vibrating feeder, Parts of furnace conveyor System 1998 (104) E.L.T. 421 1996 (88) E.L.T. 532 M.F. (D.R.) Circular, dated 2-12-1996 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... takes into its ambit not only the production machinery used for bringing about any change in any substance for the manufacture of the final product but also extends the coverage to the parts of the accessories of the main machinery in question. The period involved in the present appeal is 17-4-1995 to 19-10-1995. There are no findings by the original adjudicating authority that the items in quest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmits that this plea was categorically taken before the Asstt. Commr. and it was explained that the airconditioning machine is an accessory maintaining the required temperature for proper functioning of the electronic equipment of the P C System of the DG Set. This stand taken by the appellant has not been rebutted by the Asstt. Commr. As such the ratio of the decision relied upon by the SDR is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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