1999 (7) TMI 164

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..... .C. Dighe, Consultant, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal by the department is whether, during the period between April, 1994 to 16th March, 1995, when Rule 57Q was amended, the goods under consideration were capital goods within the meaning of that rule and whether the respondent could take Modvat credit of the duty paid .....

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..... " and held in terms wires, cables to be part of plant, control panels and welding equipment to be qualified as capital goods. It accepted the contention that clause 1(a) of Rule 57Q as it stood at the relevant time, these covered such machinery as being used for bringing about any change in any substance or producing or processing any goods. Applying the principles laid down in this decision, the .....

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