2002 (1) TMI 1033

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..... der per : G.A. Brahma Deva, Member (J)]. This is an appeal filed by the Revenue. 2. The issue relates to Modvat credit on capital goods. The Assistant Commissioner has disallowed the Modvat credit on (1) Weighing Machine (2) R.C.C. Hume Pipes , Collars (3) Hydraulic Hand Pallet and Trucks on the ground that they are not covered in the definition of clause under Rule 57Q of the Central Exc .....

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..... issue with reference to above capital goods has already been considered by the Tribunal prior to the case of Jawahar Mills Ltd. referred to above in the case of Commissioner of C. Excise, Nagpur v. Indo Rama Synthetics India Ltd. reported in 1999 (113) E.L.T. 481 (T). 4. Since the issue with reference to eligibility of Modvat credit on the above items as capital goods has already been considered .....

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