CCE, NEW DELHI Vs. SAMTEL INDIA LTD.

JUDGEMENT

(1.) THIS application is by the Revenue claiming that the following questions of law have arisen out of Final Order No. A/42 -43/99 -NB(S) dated 18.1.99 passed by the Tribunal in the appeals filed by the department against Order -in -Appeal dated 3.4.98 of the Commissioner (Appeals): -

(2.) THE respondents, engaged in the manufacture of computer monitors, had taken modvat credit on items viz. Front Cover, Rear Cover, Swivel Base, Power Knob, S. Bar V.R. Knob etc. as inputs in October, 1996 after declaring "Cabinet" as one of their inputs in their declaration filed on 18.3.95 under Rule 57G of the Central Excise Rules. The adjudicating authority disallowed the modvat credit on the ground that the inputs had not been declared under Rule 57G. The assessees preferred appeal against the Assistant Commissioner's order to the Commissioner (Appeals) on the ground that the aforesaid items namely Front Cover, Rear Cover etc. were nothing but Cabinet in knocked down condition and that Cabinet was duly declared as input under Rule 57G. The lower appellate authority allowed their appeal. The department, therefore, preferred appeals to the Tribunal. The Tribunal upheld the impugned order after finding that the aforesaid items constituted T.V Cabinet and were, therefore, covered by the declaration filed by the party.

(3.) IN the reference application, the Revenue has raised a question whether the term "Cabinet" declared by the respondents would encompass the components of Cabinet. They have raised yet another question as to whether the rules for the interpretation of Central Excise Tariff Schedule could be invoked under the Modvat Scheme.