2003 (9) TMI 480

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..... dit allowed by the Commissioner (Appeals) on transformers, by holding the same to be an integral part of plant and machinery and by following the decision of the Tribunal in the case of Commissioner of Customs, Jaipur v. Indian Rayons - 1996 (88) E.L.T. 381 on the grounds :- (i) The word plant as used in Rule 57Q, Explanation (1)(a) has to be construed and limited to things specified i .....

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..... n made should be considered. The adjournment sought is registered. I proceed to decide the issue. 3. After consideration, it is found :- (a) The amount involved is Rs. 14,575/- availed as credit and Rs. 5,000/- as penalty. (b) The issue of eligibility under Rule 57Q has been finally settled by the Apex Court in the case of Commissioner of CCE, Coimbatore v. Jawahar Mills Ltd. .....

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..... cial manufacture will be effected enrolled for machine. (d) Transformers have been specifically hold to be eligible goods (see Nahar Spinning Mills - 1998 (97) E.L.T. 127 in light of the law laid down by the Apex Court, Tribunal decisions to the effect of denying credit on transformers are no longer good law. (e) The ground of limited application of the word plant taken in tha .....

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