1999 (9) TMI 158

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..... venue wherein the issue is whether two items, namely, power cable and hoist are Modvatable as capital goods under Rule 57Q of the Central Excise Rules. 2. The jurisdictional Assistant Commissioner had adjudicated upon the show cause notice issued to the respondents earlier, holding that the aforesaid goods viz. power cable and hoist were not capital goods for the purposes of Rule 57Q of the .....

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..... wahar Mills Limited v. C.C.E., Coimbatore [1999 (108) E.L.T. 47 (T) = 1999 (32) R.L.T 379 (CEGAT-LARGER BENCH)], according to which the said item falls under the category of capital goods for the purpose of Rule 57Q ibid. The learned JDR fairly concedes that the other item, namely, hoist which falls in the larger category of material-handling equipments would also attract Rule 57Q as capital goods .....

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