Customs, Excise and Gold Tribunal - Delhi
Cce Bhopal vs Ms Diamond Cement on 30 April, 2001
ORDER Ms Jyoti Balasundaram, Member (J)
1. In the above case the Revenue is aggrived by the order of Commissioner(Appeals)who is held that modvat credit is available on wires and cables used for supply of electricity to the machines which in turn are used to produce or process goods and on dust filter has dust collector bags used as pollution control equipments and refectory items.
2. On hearing both sides and noting decisions of the Tribunal in the case of Jawahar Mills Vs CCE 1999(108) ELT 47 which has held that modvat credit is admissible to wires and cables, and decision of the Tribunal in the case of UP tuise Fiber glass Vs CCE Meerut 1998(27) RLT 802, extending modvat credit under Rule 57Q to refractory bricks used in furnace and decision in the case of CCE Jaipur Vs Shree Cement 2000(36) RLT 95 wherein dust collector bags have been held to be capital goods eligible to credit under Rule 57 Q of the Central Excise Rules, I see no warrant to interfere with impugned orders which are correct in law. Accordingly the impugned order are up held and the appeals of the Revenue rejected.