1999 (7) TMI 308

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..... n, Vice President]. Question involved in the present matter is regarding admissibility of Modvat credit on some of the capital goods which are electrical machinery or parts of electrical machinery. The lower authority has allowed the Modvat credit. It is against the said order that the Revenue has come in appeal before the Tribunal. Revenue s contention is that since the said goods are not u .....

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..... ansformer before us it may not be included within the definition of capital goods. He also points out that Flange Glass or Oil Indicator involved in the present case is a part of the Centrifugal Compressor which are parts of Air Conditioning machinery under Tariff Heading 84.14 and therefore are excluded by virtue of clause (d) (iv) of definition of capital goods. He also raises a point regarding .....

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..... does not mean that other items covered by the general definition of capital goods are excluded from the scope of definition of capital goods. Clause (d) merely specifies the list of specified goods which are included within the definition of capital goods so as to put at rest all doubts.The general definition will still be applicable and for this reason Jawahar Mills judgment will be applicable fu .....

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