2002 (3) TMI 757

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..... onit Gilotra, Advocates, for the Respondent. [Order]. - The respondents manufacture CR sheets/Coils falling under Chapter 72. They filed Modvat credit on PVC power cable, Grinding wheel, Pulse generator, A.O.L. Housing and Thyristor pannel as capital goods under Rule 57Q of the Central Excise Rules, 1944. The availment of the Modvat credit on these items by the respondents is upheld by the Comm .....

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..... onverting AC into control DC output and thyristor pannel is used to regulate the power supply. The Modvat credit on these items is covered in favour of the respondents by the ratio of the judgment of the Hon'ble Supreme Court in the case of C.C.E., Coimbatore v. Jawahar Mills Ltd. - 2001 (132) E.L.T. 3 (S.C.). The revenue appeals thus have no merits and the same are accordingly dismissed.
Case .....

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