ORDER
G.N. Srinivasan, Member (J)
1. In this case today the application for stay has been posted. The question involved in the stay application is for waiver of deposit in respect of Modvat credit on capital goods in respect of the goods weigh bridge. Since the matter is already covered by the judgment of the Tribunal in the case of J.K. Pharmachem Ltd. v. Commissioner of Central Excise Tiruchirapalli -1998 (102) E.L.T. 488, the appeal itself could be disposed of, hence I have taken up the appeal itself for disposal with the consent of both the sides at the waiving pre-deposit.
2. In this case Modvat credit under Rule 57Q has been claimed in respect of weighing scales the said judgment at paragraph 12, the Tribunal has held as follows :
“We have considered the submissions of both the sides. It is now seen that under 57Q(1)(c) weighing bridges are included and the function of weighing scales are also similar in nature in view of the fact that the same are used for weighing the batches of inputs. In that view of the matter, we are of the view that the credit facility should be given in respect of weighing scales so long as these are used in the manufacturing process for weighment of the material to be fed into the machine”.
Since the issue is covered by the said judgment I allow the appeal and set aside the impugned order. The said appeal is allowed, ordering consequential relief, if any according to law.