COMMISSIONER OF C. EX. Vs. VARDHMAN SPECIAL STEELS

JUDGEMENT

(1.) IN this appeal, the Revenue is aggrieved by the order of the Commissioner (Appeals) allowing Modvat credit under Rule 57Q to the respondents in respect of the following goods : -

(2.) EXAMINED the records and heard both sides. Ld. JDR Sh. H.C. Verma reiterates the grounds of the appeal. Ld. Advocate Sh. Siddharath Sen argues in support of the findings of the lower appellate, authority and relies on the following decisions of the Tribunal : -

(3.) IN view of the above findings, Modvat credit is held to be admissible to the respondents in respect of transformer oil as input under Rule 57A and, in respect of all the remaining items, as capital goods under Rule 57Q. The Revenue's appeal fails and the same is rejected.