Full Judgment
1. In these cases, the respondents claimed benefit on capital goods under Rule 57Q of the Central Excise Rules, 1944 on electrical items such as PVC cables, spare parts of control panels of multi-layer blow plant, switches, temperature controls, etc. used in the manufacture of their final product namely polyester film and also claimed capital goods credit on components of FRC cooling pump. Credit on all these items was denied by the Adjudicating authority. The assessees agitated denial of credit on all the electrical items before the Commissioner (Appeals) who following the Tribunal's decision in the case of Commissioner of Central Excise v. Nova Udyog reported in 1996 (88) E.L.T. 532 held that the items are eligible to the credit under Rule 57Q. Hence these appeals by the Revenue.
2. On hearing both the sides, I find that eligibility to capital goods credit on electrical items such as cables has already been accepted by the decision of the Tribunal's Larger Bench in the case of Jawahar Mills reported in 1999 (108) E.L.T. 47. Hence all the items in dispute in the present appeals are also held to be admissible to capital goods credit. Following the ratio of the larger Bench decision cited supra, I hold that there is no infirmity in the impugned orders extending credit, uphold the same and reject the appeals.