TMI Blog2000 (2) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... se appeals against the order-in-appeal passed by the Commissioner of Central Excise (Appeals) whereby the benefit of Modvat credit on computers with monitor, C.I. slag pots and loading shovels was allowed. 2. Ld. D.R., appearing on behalf of the revenue, submits that, computer with monitor, C.I. slag pots and loading shovels are not capital goods under Rule 57Q of the Central Excise Rules and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs are entitled for the benefit of Modvat credit. 4. In respect of computer with monitor, he submits that these are used as an accessory to the machinery installed in the factory. He submits that the Tribunal in the case of Wires Fabrics (SA) Ltd. v. C.C.E. reported in 1999 (114) E.L.T. 980 (Tribunal) held that data processors are entitled for the benefit of Modvat credit. He submits that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wahar Mills Ltd. v. C.C.E. reported in 1999 (108) E.L.T. 46 held that the view taken by the Tribunal in the case of Shanmugaraja Spg. Mills Pvt. Ltd. (supra) is not a proper view. He, therefore, prays that the appeals be dismissed. 6. Heard both sides. 7. In the respondents' own case, Tribunal vide Final Order No. A/640/99-NB(S), held that C.I. slag pots are entitled for the benefit of Modvat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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