1999 (7) TMI 122

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... erein this case the admissibility of Modvat credit on spares for V.P. 120 machine, SK 3035 type ring, special 1/16" 1.5 type and Benn D.C. motors. The lower authority has denied the benefit of Modvat credit under Rule 57Q claimed by the appellants as capital goods on the following grounds :- Goods in question on which Modvat credit have been allowed under Rule 57Q by the Adjudicating Authorit .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... apter Note in Chapter 33 itself states that labelling, packing, bending etc. amounts to manufacture. He, therefore, submits that parts of machines which are used for putting the bottles in cartons is nothing but capital goods in terms of the definition of the said expression for Rule 57Q. Unless the packing is not done the goods cannot be put in the wholesale market. He also submits that the RG 1 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X