TMI Blog2002 (9) TMI 778X X X X Extracts X X X X X X X X Extracts X X X X ..... This appeal of the Revenue is against the order of the Commissioner (Appeals) allowing Modvat credit to the respondents on certain parts of electric motors under Rule 57Q for the periods November, 1998 and April, 1999. 2. The respondents had procured electric motors originally from M/s. Kirloskar Electric Co. Ltd. for the purpose of running their manufacturing units. In November, 98 and April ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nst the order of the original authority was allowed by the Commissioner (Appeals). Hence the present appeal of the Revenue. 3. Ld. JDR reiterates the grounds of the appeal and emphasizes the fact that the goods in question were not brought as such into the assessee s factory. According to the DR, the respondents ought to have brought the parts of motors under proper invoices and then sent those ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the provisions of Rule 57Q. Ld. Advocate, further, reiterates the findings contained in Para 10 of the impugned order and submits that the respondents were entitled to take Modvat credit on the parts of electric motors in terms of Sl. No. 5 of the Table annexed to Rule 57Q(1). 5. I have examined the submissions. It has been clearly found by the lower appellate authority that the respondents h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s order, extracted below :- 10. I find that the Dy. Commissioner, Central Excise, Division-Muzaffarnagar was not correct in holding that the party was not eligible for said credit on the replaced parts of the motors. DC motor was covered under Heading 85.01 which was specifically covered under the definition of capital goods vide S. No. 3 of the Table given in sub-rule (1) of Rule 57Q during th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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