2001 (8) TMI 674

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..... . -  Revenue filed this appeal against the order in appeal where the benefit of Modvat credit in respect of Electric Motor, Gear Motor, Wire and Cables and Carbon brushes are allowed under Rule 57Q of the Central Excise Rules. 2. Heard both sides. 3. The contention of the Revenue is that during the relevant period, the definition of capital goods includes machines, Plant equipmen .....

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..... . 5. In the present case the Commissioner (Appeals) in the impugned order gave a specific finding that Wires and Cables are used to carry electric current to the machines, electric and gear motors are used as a a drive to machine. This finding of fact is not controverted by the Revenue in this appeal. Therefore, in view of the decisions of the Hon'ble Supreme Court decision, I find no infirm .....

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