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TMI Blog1997 (7) TMI 340X X X X Extracts X X X X X X X X Extracts X X X X ..... he manufacture of Cotton Yarn in cone form. The appellants filed a declaration under Rule 57T for availing the Modvat credit on capital goods under Rule 57Q with their jurisdictional Assistant Commissioner of Central Excise on 24-11-1994. The Modvat credit on Insulated Copper Cables was denied by the Assistant Commissioner concerned vide his Order dated 24-2-1995 on the ground that the Cables ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that without insulated cables and wires, their various machines like ring frame machines, doubling machines, Main Control Panel, Blowroom lines, Cone Winding Machines etc. cannot be put to use. He, further, contends that insulated cables and wires are capital goods being a part of the plant and are accessories providing access to the use of plant and machinery as it is used for supply or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Further, Clause (b) refers to components, spare parts and accessories of the said machine. 4. Arguing on each of the expressions occurring in Clause (b), learned JDR, Shri S.N. Ghosh submits that Insulated Copper Cables cannot be said to be covered by any of the expressions used by the said Clause. He also reiterated the observations of the Commissioner (Appeals) that the goods in question are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accessories of the above machines used for the above purpose, are capital goods. I also find that in another case of Avi Photochem Ltd. v. Commissioner of Central Excise, Pune reported in 1997 (93) E.L.T. 439 (Tribunal) = 1997 (20) RLT 331 (CEGAT-WZB), Densitometer, an instrument used for testing density of chemicals to ensure their requisite strength and position, has been held to be capital good ..... X X X X Extracts X X X X X X X X Extracts X X X X
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