9911796707
TMI Blog1997 (12) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal is filed by the Revenue, assailing the order of the ld. Commissioner (Appeals). The ld. Commissioner (Appeals) had held that the definition under the Rule 57G is vast enough to include all the items in the [field] of capital goods. Accordingly, he allowed the appeal of the Assessee. 2. The facts leading to the present appeal are that the Respondents are engaged in the manufacture of CR Coi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DR that Grinding Wheels are in fact used as tools in the workshop to repair the components and were, therefore, neither used for producing or processing of the final product or for bringing about a change in the substance in the final product. 4. The ld. DR submitted that Modvat credit as capital goods cannot be allowed on electric motors as these motors are used in submersible pump for supply o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ital goods for purposes of explanation under Rule 57Q. On Electric Motors, the ld. Counsel submitted that this is a motor of submersible pump which supplies water to all the processing lines which is an integral part for providing primary force to the pumps to pump water. About gear pumps, the ld. Counsel submitted that this is a rotary screw gear pump and is used in hydraulic oil distribution sys ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the ld. Counsel submitted that electric cables are used for power as well as control circuits of drives and panels; that the process of rolling is accomplished by drive motors which are connected to panels or power source through cables only; that without these cables, the electric supply would be disrupted and the machines would come to a halt. 6. The ld. Counsel, summing up his arguments, su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On an examination of the function of the items stated above, I find that they are either machines or parts of machinery which are, by their location and use, essentially capital goods, used either for producing or processing of the final product or for bringing about a change in the products which are finally used in the manufacture of the final product. Having regard to these findings, I uphold t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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