1997 (6) TMI 212

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..... ieved by the order of the Commissioner (Appeals), Customs and Central Excise, Ghaziabad extending the benefit of Modvat credit of Rs. 4,333/- on Electronic Weighing Machines connected with the conveyor belt of the bottling plant of the respondents who are manufacturers of beverages, holding that this item comes within the purview of the meaning of `capital goods under Rule 57Q of the Central Exci .....

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..... agreeing with the department that weighing machines cannot be equated with weigh bridges, I find that the disputed item is covered by clause 1(b) (sic) of the Explanation to Rule 57Q as the Electronic Weighing machines can be regarded as components or accessories of the bottling plant which in turn, are admittedly of producing goods viz. cold drinks and therefore, the credit is available to the r .....

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