Per Shri R. Jayaraman: This appeal has been filed by the Revenue against order-in-appeal No. A/377/95 dated 25.8.1995 passed by the Commissioner of Central Excise & Customs (Appeals), Pune.

2. Though this day, the appeal was listed for hearing for admission, Shri Gurdeep Singh, the ld JDR pleads that this has got a recurring implication and also involves a point of law, he was prepared to argue the appeal itself. Hence admitting this appeal, 1 heard his arguments.

3. The issue relates to the eligibility for Modvat Credit in respect of dry battery ceils fitted as components for remote controls, which are manufactured by the Respondents and supplied along with the TV sets. The Commissioner (Appeals) has allowed the benefit of Mod vat credit in respect of such dry battery cells Revenue is aggrieved by this order.

4. Shri Gurdeep Singh, the ld JDR pleads that remote control itself is an accessory to TV set and even without remote control TV can function. Even otherwise, remote control can be marketed without dry battery cell, because such battery cells can be procured from the market and fitted to the remote control. Hence these dry battery cells could not be construed to be going in