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TMI Blog1997 (8) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... t. [Order per : G.R. Sharma, Member (T)]. - The short point for determination before us in this appeal is whether boilers which are a part of the plant and machinery for manufacture of sugar is capital goods under Rule 57Q and is eligible to the benefit of credit of duty paid on boiler. 2. Narrating the facts of the case Shri Y.R. Kilania, JDR submits that the respondents who are eng ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able on plant and machinery. He submits that plant and machinery is a very wide and for any item to be considered as plant and machinery, it should be examined whether it is an integral part of the plant, machinery, equipment, spares and other items notified under Rule 57Q. He submits that boiler is undoubtly the item of plant and machinery. He submits that this aspect has been recognised by the G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the plant in the sugar factory boiler is an essential part, we also find that in the case of J.K. Synthetic cited and relied upon by the appellant, this Tribunal on identical facts held that if transformer was included in the list of capital goods w.e.f. 16-3-1995, that does not mean that transformer was not a capital goods before that. Looking to the use of the boiler and its function, we hol ..... X X X X Extracts X X X X X X X X Extracts X X X X
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