1997 (4) TMI 275

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..... JDR, for the Respondents. [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)&ems .....

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..... m, cards/driver cards : These are microprocessors used in different 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 whic .....

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..... m Doshi, the ld. Chartered Accountant appearing for the appellants submitted that 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 an .....

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..... ry was not referred to by the specific nomenclature. The Tribunal held that crane which was used 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 goo .....

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..... 3, the Tribunal held that machines, measuring and testing equipments itself is eligible for capital goods. From the ratio of the Tribunal's decisions cited supra, it is clear that all the materials involved in this appeal can be taken to be covered by the definition of capital goods as interpreted by the Tribunal in the above cited decisions. Following the ratio of the decisions, we set aside the .....

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