EXIDE INDUSTRIES LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THE appeal is against the order of the Commissioner (Appeals) denying modvat credit under Rule 57Q of the Central Excise Rules on electric wires and cables. The Tribunal in their larger bench judgment in the case of Jawahar Mills Ltd. v. CCE 1999 (108) ELT 47 had upheld the admissibility of these goods under the said rule. This judgment has been upheld by the Supreme Court (2001 (45) RLT 739.

(2.) THE appeal is allowed with consequential benefits.