CCE, NEW DELHI Vs. ROLLATAINER LTD.

JUDGEMENT

(1.) In this case, the Commissioner (Appeals) has extended Modvat credit on electric wires and cables, holding them to be capital goods within the meaning of Rule 57Q of the Central Excise Rules. He has relied upon the Larger Bench decision in the case of Jawahar Mills Ltd. Vs. CCE, Coimbatore 1999 (108) ELT 47.

(2.) It is the submission of the Learned Departmental Representative that the items are not capital goods used for producing or processing paper or paper board which are final products of the respondents herein.

(3.) On hearing both sides and perusing the Larger Bench judgment cited supra which has been re -affirmed by another Larger Bench in the case of Surya Roshni Ltd. 2001 (128) ELT 293, I hold that credit has been rightly held to be admissible on electric wires and cables. Accordingly, I uphold the impugned orderand reject the appeal.