9911796707
TMI Blog1997 (4) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... Order per : K.S. Venkataramani, Member (T)]. - The issue relates to denial of capital goods, Modvat credit under Rule 57Q of the Central Excise Rules amounting to Rs. 26,99,123.80, which has been demanded under provisions to Rule 57U of the Central Excise Rules from the appellants. The materials on which capital goods Modvat credit has been denied are : (1) Tubes Pipes : These are insta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ferent equipments which assist in smooth control over the operations of plant; (8) Control panels : These are used to supply and control power supply to furnaces and different machines in the plant. 2. The Commissioner of Central Excise, Pune considered the definition of capital goods under Rule 57Q, according to which capital goods means - machine, machinery, plant, equipment, apparatus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there are Tribunal s decisions in respect of most of the materials who held that they are eligible for capital goods Modvat credit under Rule 57Q and he cited the same. 4. Shri Gurdeep Singh, the ld. DR for the department, contended that the definition of capital goods under Rule 57Q is restrictive in nature and does not have any wide ambit of the definition of the inputs occurring in Rule 57A. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed for bringing together various parts of assembly would definitely permit to be used in the production of processing of the final goods. 6. In the case of Collector of Central Excise v. Nova Udyog Ltd. - 1996 (88) E.L.T. 532 (Tribunal) besides holding that E.O.T. cranes are eligible for capital goods Modvat credit, the Tribunal also held that electric wires and cables will fall within the wider ..... X X X X Extracts X X X X X X X X Extracts X X X X
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