ORDER
S.S. Kang
1. The appellants filed this appeal against the order-in-appeal passed by the Commissioner (Appeals).
2. In the impugned order, the benefit of MODVAT credit in respect of safety conductor bar system was denied as capital goods under Rule 57Q of the Central Excise Rules on the ground that the appellants had not produced any evidence to show that the system is part of electric hoist crane.
3. Ld. counsel, appearing on behalf of appellants, submits that it is an integral part of electric hoist crane. He submits that at the time of personal hearing on 7.2.2000, the Commissioner raised this issue and the appellants, vide letter dated 21.2.2000, supplied the technical material to the Commissioner is support of their arguments that system is part of the electric hoist crane. He submits that the impugned order was passed on 10.2.2000 before supply of the technical material. He, therefore, fairly submits that the matter be remanded.
4. Heard ld. D.R.
5. In this case, a show cause notice was issued to the appellants on the ground that safety conductor bar system falling under heading 84.31 is not covered under the definition of the capital goods. In reply to show cause notice, the appellants took a specific plea that the electric hoist crane falling under chapter 84.26 is covered under the definition of capital goods and components, spares and assessories of the cranes are also eligible for the benefit of MODVAT Credit. Before the Commissioner (Appeals), after personal hearing, the appellants supplied technical material vide letter dated 21.2.2000. As the impugned order was passed on 10.2.2000, the technical literature produced by the appellants was not taken into consideration. As the appellants now produced the technical literature, in support of their contention, showing the system, in question, as a part of the crane, the matter requires reconsideration. The impugned order is set aside and the matter is remanded to the adjudicating authority for de novo adjudication. The adjudicating authority will decide afresh after affording an opportunity of personal hearing to the appellants. (Dictated in Court).