2001 (7) TMI 1088

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..... ent clinker and cement falling under Chapter Heading 2502. They availed Modvat credit on capital goods under Rule 57Q of the Central Excise Rules, 1944. The Revenue are in appeal against the order dated 3-5-2001 of the Commissioner (Appeals), Bhopal in which he has allowed the Modvat credit on Guide Bracket and Crank Disc to the respondents under this rule. These two items as per the narration giv .....

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..... roducing or processing of any goods or for bringing about any change in any substance for the manufacture of final products. On carefully considering the function of the stated parts of the machinery in the light of the definition of the capital goods appended above, they clearly fall under this definition. The ratio of the Larger Bench of the Tribunal in the case of CCE, Indore v. Surya Roshni Lt .....

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