TMI Blog2001 (4) TMI 864X X X X Extracts X X X X X X X X Extracts X X X X ..... Modvat credit on the 3 items and the appellants are aggrieved with non- grant of Modvat credit on 6 items. A Table has been prepared by the Counsel along with the use of each of the item and case law covering the issue. Sl. Nos. 1 to 6 the item listed are those on which the Commissioner (Appeals) has not granted Modvat credit while in Sl. Nos. 7 to 9, the Commissioner has granted the Modvat credit on which the Revenue is aggrieved. The Table is annexed below :- TABLE OF CASE LAW Sl. No. DISPUTED GOODS USE OF GOODS CASE LAW 1. Anti-vibration mounting bolts and nuts These are used to mount the machinery to the earth and to prevent vibration CCE, Meerut v. Micro Abrasives (I) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 681 (T) 9. FRP tank1 Storage tank Lupin Laboratories Ltd. v. CCE, Indore 1999 (114) E.L.T. 867 SRF Ltd. v. CCE, 1999 (106) E.L.T. 317 2. I have heard both sides in the matter. ld. DR contended that although the Counsel has shown in respect of Sl. Nos. 1, 4, 5 and 6 case laws as noted above, but the Revenue is aggrieved with the said orders of the Tribunal and the matter has been taken up before, the Apex Court, especially the judgment of Jawahar Mills which is a Larger Bench judgment. As regards the 3 items on which Modvat credit has been granted which is shown in Sl. Nos. 7 to 9, ld. DR submits that they cannot be considered as capital goods as they have no role to play in the process of m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to be capital goods and so also welding rods. The present adhesives also has a similar function to welding rods, solder sticks and transformer oil and therefore, the Larger Bench judgment would apply to these two items also. 4. On a careful consideration of the submission, at the first instance, I take up the Revenue appeal. The Revenue has challenged the Modvat credit granted in respect of items in Sl. Nos. 7 to 9 in the table. It is seen that all the 3 items on which the challenge has been made by Revenue is not sustainable for the simple reason that the Commissioner has examined in great detail about the nature of the item and has granted Modvat credit which is in keeping with the ratio given by the judgments cited. Those judgments d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l and solder sticks as well as welding rods is applicable for the purpose of adhesives. All have a common function. Just as welding sticks have been considered as capital goods, so also transformer oil as it is a necessary lubricant, we have to consider adhesive, which is a necessity for the purpose of fixing rubber cell cover with the cell to fall in the same line. Therefore, the ratio of Larger Bench judgment would apply to these two items also. 7. As regards the item at Sl. Nos. 1, 4, 5 and 6, they are covered by the judgments cited in the Table itself. There is no other judgment of contradictory to the same and the issue has been totally settled by Larger Bench judgments. In that view of the matter, the Order of the Commissioner denyi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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