COMMISSIONER OF CENTRAL EXCISE, Vs. DELPHI AUTOMOTIVE SYSTEMS

JUDGEMENT

(1.) These two appeals have been filed by the Revenue against order of Commissioner (Appeals) extending capital goods credit under Rule 57Q of the Central Excise Rules on electric bus bars on the ground that these items fell in the category of capital goods.

(2.) On hearing the learned DR and perusing the records and noting that credit on such electrical items has been held to be admissible by the Larger Bench of the Tribunal in the case of M/s. Jawahar Mills Ltd., reported in 1999 (108) ELT 47 which has been reaffirmed by the 5 Member Bench in the case of CCE vs. Surya Roshini reported in 2001 (128) ELT 293, I hold that there is no ground to interfere with the impugned order since credit has been rightly held to be available on this item. Therefore, I uphold the impugned order and reject the appeals.