ORDER
V.K. Ashtana, Member (T)
1. This Revenue appeal is against Order-in-Appeal No. 330/97 dated 10.12.97 wherein Modvat credit on Low tension electrical wires and Cables was allowed under Rule 57Q.
2. Heard Shri M.V. Srikantaswamy, Ld. Consultant for the respondents and Shri S. Sankaravadivelu, Ld. DR.
3. Ld. DR reiterates the grounds of appeal.
4. Ld. Consultant submits that the issue is no longer res Integra as the same has been considered in the case of Jawahar Mills Ltd. as in wherein the 5-Member Bench of the Tribunal constituted to consider such issues has held in para 39 & 40 that Wires and Cables would be covered by the expression ‘Plant’ and would therefore, be eligible for Modvat credit.
5. I have carefully considered the rival submissions and records of the case and I find that this matter of availability of Modvat credit on wires and cables has already been finally decided by the larger Bench in the case of Jawahar Mills Ltd. (supra) under Rule 57Q. Therefore, applying with due respect the ratio of the said decision, I find that there is no merit in the Revenue appeal with respect to the Modvat credit of Rs. 42,900.30 on Low Tension power cables and, therefore, the said appeal of the Revenue is rejected.