CCE Vs. HARYANA SHEET GLASS LTD.

JUDGEMENT

(1.) THE respondents manufacture sheet glass falling under Chapter sub -heading 2002.20. The Assistant Commissioner of Central Excise Division, Sonepat, vide his order dated 30.9.1997 denied them the modvat credit totalling amounting to Rs. 2,22,421.94 availed by them on certain items as capital goods under Rule 57Q of the Central Excise Rules, 1944. The party filed an appeal and the same is allowed by the Commissioner (Appeals), New Delhi, vide her order dated 12.10.2000.

(2.) THIS is a Revenue appeal against the order of the Commissioner (Appeals), New Delhi. I have heard Shri B.C. Mahey, ld. JDR for the appellants and Shri J.S. Agarwal, ld. Advocate for the respondents. The items in question on which the modvat credit is sought to be denied to the respondents as capital goods are Siemens switch fuse, electric goods for power switching machine, contractor size -I, steel chimney, pump model RF -40, transmitter recorder, controller, totlizer, compression springs, rubber diapharm, 4923 glade 455 210 septies, relay electric goods, spare contractor, AC contractor, spare coil, 37A contractor, electrical goods, Relay electric goods, HRC fuses, relay contractor, variable transformer, steel chimney, fabricated parts, static converter main batch change starter, transmitter, green dot variable transformer, control valve, relay electric goods, HR fuses, ACB -2500AC ED C'PAC and motor AVS. In my view all these items are covered in favour of the respondents by the ratio of the Judgment of the Hon'ble Supreme Court in the case of CCE, Coimbatore v. Jawahar Mills Limited . The Revenue appeal is therefore has no merit and the same is accordingly rejected. Announced in the court.