ORDER
G.A. Brahma Deva, Member (J)
1. This appeal arises out of and is directed against the Order-in-Appeal No. 44/2001 dated 17-7-2000 passed by the Commissioner of Customs & Central Excise (Appeals), Hyderabad.
2. The issue in this appeal filed by the Department is regarding the admissibility of the Modvat credit on the generating set of 40 KVA capacity.
3. None appeared on behalf of the Respondents inspite of the notice. However on going through the issue involved herein, I find that the matter itself can be disposed of even in their absence. Accordingly I proceed to pass this Order after hearing Shri Narasimha Murthy, learned JDR for the Revenue.
4. The Assistant Commissioner has allowed the Modvat to the tune of Rs. 17,910/- on generating sets of capacity 40 KVA vide adjudication order 32/96 dated 26-9-96. The department has filed an appeal before the Commissioner (Appeals). The Commissioner vide impugned order allowed the credit observing that the generating sets irrespective of any restriction with regard to their capacity are eligible to the Modvat credit in terms of explanations l(c) to Rule 57Q(1) of the Central Excise Rules, 1944. Explanation (1)(c) to Rule 57Q(1) reads as under :
“moulds and dies, generating sets and weigh bridges used in the factory of the manufacturer”
5. Further I find that on the same analogy, the Tribunal has decided the issue as per Order No. 1352/02 in Appeal No. 3323/98 in the case of CCE v. JOICL Ltd., holding that transformer of 30 KVA capacity is eligible for benefit of Modvat Credit in terms of Rule 57Q of the Central Excise Rules, 1944. In the facts and circumstances and taking into consideration of the ratio of the aforesaid decision, I do not find any infirmity in the impugned order. In the result appeal filed by the Department is hereby dismissed.