1996 (12) TMI 211

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..... t in terms of Rule 57Q of Central Excise Rules to the extent of Rs. 12,395/- in respect of the specified duty paid on voltage stabilizers and voltage regulators claiming them to be capital goods. This was objected to by the department and show cause notice was issued which was adjudicated by the Assistant Collector of Central Excise, Udaipur. On appeal by them, the Commissioner of Central Excise ( .....

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..... of the department by Shri Kilania. I have also perused the record. I find that on the question of grant of Modvat credit for capital goods under Rule 57Q even as it stood at the material time, there are a number of decisions wherein it had been held that such benefit is admissible not only for such items of machines, machinery, apparatus, equipment etc. directly used in the production or processi .....

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..... cturers Pvt. Ltd. v. State of Gujarat reported in [1965] Vol. XVI Sales Tax Cases 380 wherein it was held that humidifiers are machinery used in the manufacture of cloth. Again in Tata Iron Steel Company v. Union of India - 1988 (33) E.L.T. 217 (Patna), the Patna High Court had held that cranes used for placement of heavy goods from one place to another in the factory were held to be not eligibl .....

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