1999 (7) TMI 123

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..... eferred by Revenue is whether switch gear/control gear used as spare parts in D.G. sets are eligible capital goods under Rule 57Q for the purpose of availing capital goods credit. 2. When the matter was called, no one was present on behalf of the Respondents, M/s. Pittie Cement Industries Ltd. The registry informed that the notice of hearing sent to them has been received back from postal auth .....

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..... lower authorities have allowed the capital goods credit as they found that these items are parts of the D.G. set. The Commissioner (Appeals) has held that D.G. sets were specifically covered by Explanation 1(d) to Rule 57Q; that once it is established that they are integral to the D.G. sets, they would get covered under the definition of capital goods. The Revenue has now contended that these are .....

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..... 6 (86) E.L.T. 177 (S.C.), J.K. Cotton Spg. Wvg. Mills Co. Ltd. v. S.T.O. - 1997 (91) E.L.T. 34 (S.C.) and Gujarat High Court s decision in Industrial Machinery Manufacturing (P) Ltd., held that it will not be possible and correct to construe the expression used for producing of any goods for the manufacture of the final product as synonymous with used for bringing about any change in any sub .....

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