2001 (8) TMI 843

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..... impugned in this appeal by the department, the Commissioner (Appeals) has held that various measuring and checking instruments, which the respondent purchased for use in its factory, would not be entitled to be considered capital goods under Rule 57Q. He however held that by application of the ratio of the decision of the Tribunal in TELCO v. Collector [1994 (70) E.L.T. 75 (Tribunal)], they would .....

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..... T 144] and Jawahar Mills Ltd. v. CCE [1999 (108) E.L.T. 47 (T) = 1999 (32) RLT 379]. This decision does not refer to the decision of TELCO and does not touch upon the decision of TELCO. It is therefore difficult to say that it has overruled the ratio of that decision. 3. In my view, the ratio of the decision in TELCO appears to require reconsideration. The ratio is that measuring and checking in .....

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..... econsideration of this decision. This is for the reason that credit would be available to the goods under Rule 57Q. The Larger Bench in Jawahar Mills Ltd. v. CCE has endorsed numerous decisions of the Tribunal holding that capital goods as defined in Rule 57Q would include machine, machinery, apparatus etc. which, although they themselves do not bring about any change in any substance or produce a .....

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