1996 (4) TMI 291

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..... by the Department against the Order-in-Appeal No. 210-CE/MRT/95, dated 21-7-1995 passed by the Commissioner (Appeals), Customs, Central Excise, Ghaziabad (U.P.). The issue relates to the denial of Modvat credit. Modvat credit has been denied by the Asstt. Collector on the ground that chilled water coil and weighing machine are not capital goods. He observes that the items are used in the air hand .....

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..... amsaran, the learned Departmental Representative for the Revenue and the respondents were represented by Shri M.P. Devnath, the learned Advocate. 3. Shri Ramsaran, the learned DR reiterated the grounds taken by the Department in denying the Modvat credit on the ground that the items are not capital goods as per the definition under Rule 57Q. Shri M.P. Devnath submitted that the issue in this cas .....

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..... 4. I have carefully considered the matter. As per the Explanation to Rule 57Q, capital goods means - (a) machines, machinery, plant, equipment, apparatus, tools or appliances used for producing or processing of any goods or for bringing about any change in any substances for the manufacture of final products; (b) components, spare parts and accessories of the aforesaid machines, machinery, p .....

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