1. Grease Pump

2. Pumping Unit

3. Computer parts

4. Guard Hub Blades

5. Nut and bolt

2. I have heard both the sides and perused the records and record my findings as under:

1. Grease Pump: This is a hand operated Grease pump having a container barrel and spring load piston and when operated with the hand, grease comes out with pressure through the hose provided with nozzle attachment. The Grease pump is used for lubricating of M/c parts bearings bushes sliding parts etc.

It has been held by the Tribunal in the case of Commissioner of Central Excise, Meerut Vs. Bhushan Steel & Strips Ltd. reported in 1998 (101) ELT 422 that Gear pumps for hydraulic oil distribution are used for producing or processing of final product or bringing about change in the products which are finally used in the manufacture of final product and hence eligible to modvat credit as capital goods under Rule 57Q. The ratio of this decision is required to be followed; hence I hold that these pumps are eligible to credit.

2. Pumping unit: The ratio of the Tribunal's ord