ORDER
S.L. Peeran, Member (Judicial)
1. This is a Revenue Appeal against the Order-in-Appeal No.547/96 (CBE)dt.9.7.96. By the impugned order, the Commissioner (Appeals) has disposed of more than one appeal. But this appeal is confined only to 547/96 against the Respondents. The Respondents had claimed Modvat Credit on Capital Goods in terms of the Rule 57 Q of the CEA Rules in respect of machinery manufacturing carded/combed yarn. The Revenue has taken the stand that this product is exempted under Chapter 52 of the CETA and therefore is not eligible for the benefit of Modvat credit as Capital Goods under Rule 57 Q.
2. Arguing on behalf of the Revenue, the Ld. DR submits that in all similar matters, the Bench has remanded the cases for de novo consideration to decide in the light of the CCE Vs. Thurun Spinning Mills reported in 2000 (117) ELT 699 (LB-T) and a large number of Larger Bench cases. A copy of the similar order passed by this Bench vide final order No.E/562 & 563/2001 dt.19.4.01 is filed and seeks for a similar order.
3. Arguing on behalf of the Respondents, the Ld. Counsel submits that this Tribunal has already remanded all the similar matters for de novo consideration and he has also appeared in some of the matters.
4. On a careful consideration, we notice that all similar matters are remanded for de novo consideration to decide the case in the light of the decision rendered in the case of CCE VS. Thurun Spinning Mills (supra) and Ballarpur Industries vs. CCE reported in 2000 (116) ELT 312 and Larger Bench decision in the case Surya Roshini Ltd. reported in 2000 (128) ELT 293. In view of the final orders referred above (supra) the impugned order is set aside and the matter is remanded tot he original authorities for de novo consideration. The Assessee shall be given an opportunity of hearing before the matter is decided.
(Order dictated and pronounced in the open court)