Per Shri T.P. Nambiar :

This is an appeal filed by the appellants against the orders passed by the Commissioner (Appeals), Trichy. This present appeal relates to the dispute in availment of MODVAT credit of capital goods in terms of rule 57Q. The Commissioner (Appeals) did not allow the MODVAT credit with respect to Electrical Wires Cables.

2. The Ld. advocate Shri T.Ramesh appearing for the appellants pointed out that in the following decisions the tribunal had granted the MODVAT credit under rule 57Q of the Central Excise Rules, 1944 in regard to Cables and Wires:-

1) 1997 (96) ELT 354 - Grasim Cement Vs. CCE, Raipur

2) 1997 (96) ELT 404 - Modern Petrofiles, CCE Baroda

3) 1997 (95) ELT 301 - Konoria Chemicals Inds. Ltd. Vs. CCE Allahabad

4) 1997 (95) ELT 655 - Century Cement Ltd. Vs CCE, Raipur

3. In all the above cited decisions, he pointed out that the tribunal had granted the MODVAT credit under rule 57Q of the C.E. Rules 1944 with respect to Electrical Wires Cables.

4. But the Ld. JDR Shri S. Murugandy pointed out that this bench of the tribunal did not grant benefit of MODVAT credit under rule 57Q of the Central Excise Rules, 1944 with respect to the Wires and Cables.