COMMISSIONER OF C. EX. Vs. ROLLATAINERS LTD.

JUDGEMENT

(1.) THIS is an appeal by the Revenue wherein the issue is whether two items, namely, power cable and hoist are Modvatable as capital goods under Rule 57Q of the Central Excise Rules,

(2.) THE jurisdictional Assistant Commissioner had adjudicated upon the show cause notice issued to the respondents earlier, holding that the aforesaid goods viz. power cable and hoist were not capital goods for the purposes of Rule 57Q of the Central Excise Rules, and had accordingly confirmed the demand of duty raised on the assessee. In the assessee's appeal against the Assistant Commissioner's order, the Commissioner (Appeals), by Order -in -Appeal, dated 29 -8 -1997, held that Modvat credit is admissible in respect of power cable and hoist under Rule 57Q ibid, following certain decisions of the Tribunal. Hence, the present appeal by the Revenue.

(3.) THE learned JDR, Shri Y.R. Kilania is present for the appellant -Revenue. No representation for the respondents inspite of service of notice of hearing.