9911796707
TMI Blog2001 (5) TMI 642X X X X Extracts X X X X X X X X Extracts X X X X ..... nue against a common Order dated 23-2-1999 passed by Commissioner (Appeals), Bhopal. The brief facts are that the respondents manufacture Cement falling under Chapter Sub-heading No. 2502.29 of Central Excise Tariff Act, 1985. They were inter alia availing the Modvat credit on inputs under Rule 57A and as capital goods under Rule 57Q of the Central Excise Rules, 1944. They were denied the Mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts. The respondents are not present despite the notice. I have considered the submissions made before me. It is observed that in the manufacturing process, the first two items viz., Fibre Glass Shutter and Gypon Terminal are stated to be parts of UPS system located in the Central Control Room so as to regulate the power supply continuously for running the machines. It is contended that these items ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It would include goods which are necessary to make that production process possible. Power being essential to the process, wires and cables required to bring that power to the machines, appliances etc., are also covered by the definition of capital goods . Since, admittedly, the items viz., fibre glass shutter and Gypon terminal are used as parts of UPS system to regulate the power supply to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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