B.S.L. Ltd. Vs. Commissioner of Central Excise

1. when the case was called, no one appeared on behalf of the appellants in spite of notice. therefore, the appeals are taken up in the absence of the appellants.2. in both the appeals, the issue is in respect of modvat credit on the capital goods therefore, they are being taken up together.3. the appellants filed these appeals against the orders-in-appeal where the benefit of modvat credit was denied to the appellants on the following items as capital goods under rule 57q of the central excise rules : 4. heard shri t.a. arunachalam, learned dr submits that the larger bench of the tribunal in the case of jawahar mills ltd. reported in 1999 (32) rlt 379, decided the issue in respect of modvat credit on capital goods after considering the scope of rule 57q of the central excise rules. in the present case on various items, the benefit of modvat credit as 'capital goods' was denied to the appellants. we find in the impugned order, the role of each item for producing or processing of goods in the manufacture of final product has not been discussed. in these circumstances, the impugned orders are set aside and the matter is remanded to the adjudicating authority for de novo consideration in the light of the larger bench decision of the tribunal in the case of jawahar mills ltd. (supra). the appeals are allowed by way of remand.