Commissioner, Central Excise, Vs. M/S. Auro Spinning Mills

1. revenue filed this appeal against the order in appeal passed by commissioner (appeals). in the impugned order the benefit of modvat credit was allowed on winding wire used in the repairing of electric motors, cooling towers which are used with the diesel generating sets and the inslulating cables.3.the contention of the revenue is that items in question are not used for producing the final product or used in the process of any goods for the manufacture of final product or used for bringing about any change in any substance for manufacture of final product. now, the larger bench of the tribunal in the case of commissioner of central excise, indore vs. surya roshni ltd., reported in 2001 (128) e.l.t. 293 (tri.lb) interpretated the provisions of rule 57q of central excise rules. the benefit of decision of the larger bench was not before the lower authorities. therefore, the impugned order is set aside and the matter is remanded to the adjudicating authority for deciding afresh in view of the larger bench decision and after affording and opportunity of personal hearing to the respondents.