9911796707
TMI Blog1997 (1) TMI 324X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (T)]. This appeal is directed against the order dated 5-8-1996 passed by the Commissioner, Central Excise and Customs, Vadodara by which the Commissioner has denied capital goods Modvat credit claimed by the appellants herein in their plant for manufacturing granite tiles. The demand confirmed is Rs. 6,42,182/- under Rule 57U. The appellants had claimed capital goods Modvat credit on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the requirements. However, the Commissioner found that the items were specifically covered subsequent amendment to the Notification No. 11/95, dated 16-3-1995 but they will not be covered for the period prior to the amendment. 3. Shri J.C. Patel, ld. Counsel for the appellant submitted that the matter is covered by the Tribunal decisions in their favour. The items of electric panels and trans ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered by the explanation to Rule 57Q Clause 1(b) and that in considering their eligibility, the authority was in error in looking the definition of Capital Goods in the Explanation 1(a) which related to only main machinery, plant and etc. Shri. S.V. Singh, ld. DR contended that the items especially transformers and air compressors were not at all included in the definition of term `Capital Goods u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts, spare parts and accessories of the aforesaid machines, machinery, plant, equipment, apparatus, tools or appliances used for aforesaid purpose. The earlier Para 1(a) says Capital Goods means - machines, machinery, plant, equipment, apparatus, tools or appliances used for producing or processing of any goods or for bringing about any change in any substance for the manufacture of final products. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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