COMMISSIONER OF CENTRAL EXCISE, DELHI Vs. ELEGANT SPINNERS

JUDGEMENT

(1.) REVENUE filed this appeal against eh order -in -appeal passed by the Commissioner (Appeals) whereby the benefit of MODVAT credit in respect of electronic yarn evenness tester was allowed as capital goods when it is used in the manufacture of yearn.

(2.) THE issue is settled by the Tribunal in the case of C.C.E., New Delhi -III v. Bhiwani Textiles Mills Tribunal dismissed the appeal filed by the revenue challenge the grant of credit on electronic yarn evenness tester. In view of the above decision of the Tribunal, I find no infirmity in the impugned order. The appeal is dismissed.