C.C.E., Indore Vs. M/S. M.P. Telelinks Ltd. - Court Judgment

Excerpt:

1. the revenue filed this appeal against the orders-in-appeal passed by the commissioner (appeals) whereby the benefit of modvat credit in respect of wires and cables used as part of plants, was denied on the ground that these are not used in the manufacture of final product.3. the issue in respect of wires and cables, which are used in machines, is not settled by the hon'ble madras high court in the case of siv industries vs c.c.e. reported in 2001 (129) elt 48. in this case, the hon'ble madras high court held that wires and cables used with the plants are entitled for the benefit of modvat credit. in view of the above decision of the hon'ble madras high court, i find no infirmity in the impugned order. the appeals are rejected. (dictated in court).

Judgment:

1. The revenue filed this appeal against the orders-in-appeal passed by the Commissioner (Appeals) whereby the benefit of MODVAT Credit in respect of wires and cables used as part of plants, was denied on the ground that these are not used in the manufacture of final product.

3. The issue in respect of wires and cables, which are used in machines, is not settled by the Hon'ble Madras High Court in the case of SIV Industries vs C.C.E. reported in 2001 (129) ELT 48. In this case, the Hon'ble Madras High Court held that wires and cables used with the plants are entitled for the benefit of MODVAT Credit. In view of the above decision of the Hon'ble Madras High Court, I find no infirmity in the impugned order. The appeals are rejected. (Dictated in Court).