2001 (9) TMI 1062

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... es. 2. Revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the benefit of Modvat credit in respect of following items was allowed : (i) Part of Kiln Control Panel (ii) Elemex Terminal St 35 (iii) Grate (iv) Lining Plate (v) Shell Piece (vi) Cables and Capacitors (vii) Steel Casting (used in coal grinding) (vii .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... The aforesaid definition of Capital goods is very wide. Capital goods can be machines, machinery, plant, equipment, apparatus, tools or appliances. Any of these goods if used for producing or processing of any goods or for bringing about any change in any substance for the manufacture of final product would be Capital goods , and, therefore, qualify for availing Modvat credit. Per clause (b) .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he present case, the Commissioner (Appeals) in the impugned order gave a finding of fact that the goods, in question, are used in production or processing of final product. This finding of fact is not controverted by the revenue in the present appeal. As the goods, in question, are parts of plant, machine and machinery, used in the manufacture of final product, I find no infirmity in the impugned .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X