1999 (6) TMI 140

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..... Jyoti Balasundaram, Member (J)]. The Revenue is aggrieved by the order of the Commissioner of Central Excise (Appeals), Ghaziabad who has held that the respondents herein, manufacturers of paper and paper board, are eligible to capital goods credit on the following items : 1. Electrostatic precipitator 2. Conveyor belt for coal and pay loader of coal 3. Chain hoist equipments and c .....

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..... on this item. 3.2 Conveyor Belt for coal and pay loader of coal This is in the nature of material handling equipment for transportation of coal from coal yard to coal fired boiler and is entitled to capital goods credit in view of the decisions of the Tribunal holding that material handling equipment is covered by the definition of capital goods within the meaning of Rule 57Q. 3.3 Chain Hois .....

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..... y essential for safe operation of the boiler and hence to be treated as capital goods under clause 1(b) of Explanation to Rule 57Q, and is eligible to credit thereunder. 3.6 Pin spare of pins These are spare parts of pay loader of coal covered by item 2 and are hence covered by clause 1(b) of the explanation to Rule 57Q. 3.7 Booster Booster is a component of pollution control equipment. .....

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