1998 (6) TMI 307

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..... ure tubes. They had claimed that capacitors, which are parts of electrical resistance, purchased by them, qualified under Rule 57Q as capital goods. The Assistant Commissioner rejected the claim on the following observation : Capacitors are parts of Electrical Resistance welding plants stated by the party. They have, however, not elaborated in their defence as to how capacitors can be treated a .....

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..... 55 (Tribunal) = 1996 (17) RLT 378 (CEGAT-NB) in which switches of the pael board were held to be a component or spare part of the plant, allowed the appeal. The Revenue in their appeal have made the following claim :- Capacitors are parts of electrical resistance welding plant as stated by the party. However, they have not corroborated in their defence as to how capacitors can be treated as cap .....

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..... ns and have seen the citations. According to me, there is no need to go to the case law in deciding the case before me. 6. The Assistant Commissioner has categorically observed that the impugned goods are part of the motors. The motors provide motive power to the welding plant. The welding plant welds the tubes which are the final goods of the respondents. 7. When the picture was so clear, the .....

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