Customs, Excise and Gold Tribunal - Mumbai
Commissioner Of Customs & Central ... vs Soma Textiles & Industries Ltd. on 25 May, 2001
ORDER
1. The amount involved is Rs.10,187/- being modvat credit taken under Rule 57Q of the duty paid on copper wire, used for winding of electric motors. Apart form the smallness of the amount the issue in fact been covered by various decisions, appears to be in favour of the assessee since the copper wire would be a component part of the electric motor.
2. I therefore decline to admit the appeal.