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TMI Blog1999 (7) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... Y : Shri T.A. Arunachalam, JDR, for the Appellants. Shri Jitender Singh, Sanjay Grover, Rajesh Chibber, Advocates, Lachman Dev, Consultant and Shyam Sharma, Legal Representative, for the Respondents. [Order]. Learned Advocates for the assessees in these cases have urged that their cases involve admissibility of Modvat credit on capital goods. Question involved is regarding proper con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is, therefore, submitted by the learned JDR that the expression in Rule 57Q should be interpreted to mean the machines, machinery, plant, etc. falling under Chapters 84, 85 and 90. Scope of the said expression cannot go beyond the items mentioned in these three chapters particularly the expression machines mentioned in Note 5 of Section XVI. He submits that this view was taken by the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne which includes machinery, plant etc. 4. Learned Advocate, Shri Sanjay Grover submits that this plea by the learned JDR has been taken now for the first time at this stage and this was not taken earlier either before the lower authorities or at the time of arguing the matters before the Bench in the case of Jawahar Mills. 5. Shri Shyam Sharma, Legal Officer of Shriram Vinyl Chemicals Indu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ETA is for determination of classification and applying the rate of duty. I am, therefore, of the considered view that the definition of machine given in Note 5 of Section XVI of CETA, 1985 cannot be made applicable to the expression machine, machinery, plant etc. under Rule 57Q Reliance placed by the learned JDR on Calcutta High Court s judgment in the case of Singh Alloys in my view is mispl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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