1999 (11) TMI 233

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..... ed by the department. The issue relates to the Modvat credit. 2. Whether the following items are considered as Capital goods or not to avail modvat credit in terms of Rule 57-Q is an issue to be considered in this appeal :- 1. Master Gear. 2. Air Gauge. 3. Spline Gauge. 3. Arguing for the appellant/Revenue, Shri Arunachalam submits that these are only testing equipments and as such, the .....

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..... rol tests and not before. Unless the goods reach a stage where they are fit for delivery, they cannot be considered as fully manufactured goods. The Commissioner (appeals) while allowing the appeal filed by the party observed that the quality control test was a mandatory requirement before the goods produced could be considered as fully manufactured relying upon the decision of the Tribunal report .....

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