COMMISSIONER OF CENTRAL EXCISE, Vs. SAROJA MILLS

JUDGEMENT

(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 and 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.