COMMISSIONER OF C. EX. Vs. SUNDRAM FASTNERS LTD.

JUDGEMENT

(1.) This is a Revenue appeal against Order -in -Appeal No. 42/2000 (M -III), dated 31 -1 -2000 by which the Commissioner (Appeals), Trichy has upheld assessee's contention that the following items are eligible for the benefit of capital goods : -

(2.) Revenue is aggrieved with this order and contends that the Commissioner has fallen in error in dealing with these items to have satisfied the Explanation (1) (b) under Rule 57Q of C.E. Rules. It is contended that the items are not directly connected to the manufacturing process as parts of main machinery to claim benefit of Modvat credit as capital goods.

(3.) I have heard ld. DR Shri C. Mani, who took me through the grounds of appeal and prayed for setting aside the Commissioner's (Appeals) order. None appeared for respondents.