ORDER
G.A. Brahma Deva, Member (J)
1. Whether the following items would fall under the category of capital goods in terms of definition and explanation given in Rule 57Q is an issue to be considered in appeal :-
1. Data Processors.
2. Power Supply.
3. Proxiarity Switches.
4. Flux (Container).
5. Pressure Regulator.
6. Protection Cover.
7. Synthetic Harness Cord.
8. Connector,
2. It was brought to my notice that issue involved in this case with regard to above items has already been considered and concluded by the Tribunal in the case of Jawahar Mills Ltd. v. C.C.E., Coimbatore, reported in 1999 (108) E.L.T. 47 (Tribunal).
3. Shri D.K. Nayyar appearing for the Revenue reiterated the stand taken by the department.
4. I have considered the submissions made by both the sides. I find that the Commissioner has denied the Modvat credit on the ground that the items as such were not directly used in the process of manufacture of the finished products. This position has already been examined by the Tribunal in the Jawahar Mills Ltd., referred to above. Since the issue has already been concluded by the Tribunal in the aforesaid case, following the ratio, I accept the contentions of the party and in the result, the appeal is allowed with consequential relief, if any.
