ORDER
S.L. Peeran, Member (Judicial)
1. The Revenue is aggrieved with the impugned order holding that assessee is entitled for modvat credit in respect of capital goods in terms of Rule 57(Q) in respect of machinery manufacturing carded/combed. The Revenue has taken the stand that product is exempted under chapter 52 of CETA and therefore is ineligible for grant of modvat credit as capital goods under Rule 57Q.
2. We have heard both the sides in the matter. It was brought to our notice by both the sides that a similar appeal of the revenue have been remanded for de novo consideration to reexamine the issue in the light of Larger Bench judgment rendered in the case of Ballarpur Industries Vs. CCE as reported in 2000 (116) ELT 312 and another Larger Bench judgment rendered in the case of Surya Roshini Ltd. Vs. CC 2000 (128) ELT 293. The plea of the appellants that this Larger Bench judgment is applicable to the facts in issue despite the intermediate product arising, and being not dutiable and not marketable and they are entitled to the benefit of the modvat credit on the said capital goods has been allowed. However the Tribunal’s noting that larger number of appeals have already been remanded by accepting the prayer for remand made by revenue in order to maintain uniformity. Therefore, we note one such final order No. 705/2001 dated 17.5.2001 in the case of CCE Vs. M/s. Saroja Mills wherein the matter was remanded with the above observation. Therefore the impugned order is set aside and the matter is remanded to the original authority for de novo consideration to decide in the case in the light of the judgment noted above and pass an order immediately after granting full hearing to the assessee. As far as possible, the original authority shall take up all the remanded matters and dispose of by a common order to avoid multiplicity of proceedings. Ordered accordingly.
(Order dictated and pronounced in the open court)