ORDER
Ms Jyoti Balasundaram, Member (J)
1. The Commissioner (Appeals) has held that modvat credit is admissible to the assesses who are engaged in the manufacture of various chemicals namely, Caustic Soda, Bleaching powder, Chlorine Calcium etc. and availing modvat credit on various Boards and Control Panels, shunt release, pressure gauge and transmitter.
2. According to the Revenue which has filed the above appeal, these items are not capital goods and assessees are not eligible to avail modvat credit in terms of Rule 57Q of the Central Excise Rules. On hearing Ld. D.R. and perusing the records and noting the decision of the Larger Bench in the case of Jawahar Mills Vs CCE Coimbatore 1999(108) ELT 47, I hold that credit has been rightly extended to the above items which are in the nature of electric items used for electrical distribution, and measuring instruments. Hence I see no reason to interfere with the impugned order and accordingly uphold the same and reject the appeal.