9911796707
TMI Blog2001 (3) TMI 635X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent. [Order]. - The respondents manufacture Digital Telephone Switching System and accessories classifiable under Chapter Heading 8517.00. They availed Modvat credit on certain Inputs/Capital goods under Rules 57A and 57Q of the Central Excise Rules, 1944 which have been denied by the Additional Commissioner of Central Excise, Chandigarh by his order dated 2-4-1997. The total amount of cred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this item under Rule 57Q as Capital goods which is not correct as the eligibility of these goods as Capital goods were not the subject matter of this case. However, it is observed that the Commissioner (Appeals) has allowed the Modvat credit on this item as inputs. Therefore, the contention in the appeal factually is not correct. (ii) Tool for MTU. - It is contended that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; Computer 486 Dx2 and Pentium based Computer system, Battery unit for Battery operated tool/AMP Crimpring Head, Microflat CI, surface Plate.- In respect of these items, it is contended that they do not fall within the definition of capital goods as provided under Rule 57Q and, therefore, no Modvat credit is admissible on these items. It is observed that in the above cited decision of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de novo. 4. Accordingly, the appeal of the Revenue in respect of the Item at Serial No. (i) above is rejected, and in respect of Serial No. (ii) above is allowed. In respect of other items at Serial No. (iii) the matter is remanded to the original authority by setting aside the orders appealed against for de novo consideration in the light of the guidelines as stated above. 5. The app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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