9911796707
TMI Blog2003 (3) TMI 620X X X X Extracts X X X X X X X X Extracts X X X X ..... eal filed by the Revenue against allowing credit on P.B. Warm Wheel, Flow Switch and Refrigeration Compressor. Shri M.H. Sheikh, Learned J.D.R appearing on behalf of the Revenue submits that as regards P.B. Warm Wheel, it is used in effluent treatment plant for the treatment of effluent or industrial waste, which is totally a separate process distinguishable from the manufacturing process. The cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s under Rule 57Q by Notification No. 11/95-C.E. (N.T.) dated 16-3-95 and as such the appellate authority could not have allowed the credit on this item before 16-3-95. In the present case the period involved is November to December 1995 and as such the refrigeration compressor clearly falls within the purview of the capital goods on that date. The Ld. Advocate also submits that so far as P.B. Warm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision in the case of Collector of Central Excise, Meerut v. Nav Bharat Paper Mills - 1996 (86) E.L.T. 501 (Tribunal) to support his contention. However, the Ld. J.D.R clearly distinguishes that the case is related to transformers and ratio cannot be made applicable to the present case. 3. After hearing the rival submissions and perusal of the records, I find that the Ld. Commissioner (Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (Appeals) has not discussed clearly the amendment made effective from 16-3-95 in Rule 57Q with regard to the definition of the capital goods, I consider it necessary that the case is remanded to him to consider the said amendment in detail keeping in view the decision of the Apex Court in the case of the Jawahar Mill while adjudicating the matter de novo. The appeal is accordingly allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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