ORDER
C. Satapathy, Member (T)
1. Heard both sides. Shri T.C. Nair, learned consultant for the appellants states that the Commissioner (Appeals) has passed the impugned order denying modvat credit for various items listed below in respect of which credit has been allowed in similar cases under various Tribunal/Court judgments:-
Sr. No.
List of goods
Case Laws
1
Spirax Ball FloatCompressed Air Trap
2001 (132) ELT 3 (SC) – Jawahar Mills1999 (108) ELT 47 (T) –
Jawahar Mills
2
SS Bushing
2001(135) ELT 280 (T) – Birla Jute2002 (139) ELT A-93 (SC)-
Birla Jute
3
Sonic Cleaning System
2000 (115) ELT 169 (T)
– SRF Limited
4
Energy Saving Device
2001 (132) ELT 3 (SC)
– Jawahar Mills1999 (108) ELT 47 (T) – Jawahar Mills
5
Process Control Instruments
1996 (86) ELT 501(T)- Nav Bharat Paper2001 (132) ELT 504 (T) –
Kherani Paper1998 (103) ELT 569 (T) – Jindal Polymers
6
Bourdon Pressure Guages & fiebig LowPressure CapsuleGuages
1998 (103) ELT 569 (T) – Jindal Polymers2002 (51) RLT 1075(T)- Chemplast India2000 (116) ELT 132 (T)-Modi Tyre Factory2001 (132) ELT 504 (T) – Kherani Paper
Mills
7
Lighting Arrester
2002 (145) ELT 389 (T) – Vardhman Special Steel2003 (110)ECR 570
(T)-Rajashree Cement
8
Solenoid Valves
2000 (115) ELT 738(T) –
Samtel (India) L.2001 (135) ELT 280 (T)- Birla Jute & Inds.2002 (139)ELT
A-93(SQ- Birla Jute & Inds2000 (125)
ELT 629 (T) -Maihar Cement
9
Transformer Oil
2002 (145) ELT 389 (T) – Vardhman Special Steel2001 (127) ELT 235 (T) – H.E.G. Ltd.2002
(139)ELT A-93(SC)- Birla Jute & Inds
10
250 W HPMV SafetyWell Glass
2001 (139) ELT 3 (SC) – Jawahar Mills1999 (108) ELT 47 (T) –
Jawahar Mills
11
Aquarius PH/RedoxAnalyser
2000 (116) ELT 170
(T)-Lupin Laboratories2002 (49) RLT 620 (T) – Serene Industries
12
Vaiave of differentTypes
2002 (51) RLT 1075(T)-
Chemplast India2002 (50) RLT 950 (T)-Tanfac Industries2000 (125) ELT 629 (T) – Maihar Cement
2001 (135) ELT 280 (T)-
Birla Jute & Inds.2002 (139)ELT A-93(SC)~ Birla Jute & Inds
13
MS Fixed Castors
2002 (48) RLT 172 (T) – Raymond Cement2000 (124) ELT 319 (T) – Goodyear India2000 (119)
ELT 82 (T) – ACC Ltd.
14
Flame Proof AirCirculator
2001 (132) ELT 3 (SC) –
Jawahar Mills1999 (108) ELT 47 (T) – Jawahar Mills
15
Spares for flame failure unit amplifier/Firetron cell
2000 (118) ELT 190 (T)
– Southern Petrochem2000(1 161 ELT 170(D – Lupin Laboratories
16
Spare Impeller forXE-9 Fans
2002 (48) RLT 927 (T) – Aarti Steel Ltd.2002 (147) ELT 161 (T)- Monnet Ispat Ltd.
17
Water Meter
1997 (23) RLT 306
(T) – Maihar Cement2002 (149) ELT
642 (T) – Chenab Textile Mill
As regards VCG Grade Cement, he states that he is not pressing the appeal. He further states that these decisions of the Tribunal/Court were not before the Commissioner (Appeals) when he passed the impugned order. As such, he requests that the matter may be remanded in respect of aforesaid items to the Commissioner (Appeals) for fresh decision. The learned D.R. agrees to this proposal. Accordingly, the impugned order is set aside in so far as the items listed above are concerned. The matter is remanded back to the Commissioner (Appeals) for fresh decision after affording a reasonable opportunity of hearing to the appellants.
2. Appeal is allowed by way of remand.
(Dictated in court)