2004 (5) TMI 472

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..... Heard both sides. 2. Appellants filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals) whereby the benefit of Modvat credit in respect of parts of E.O.T. crane was denied on the ground that parts are falling under Heading 84.31 of the Central Excise Tariff and are specifically excluded from the definition of capital goods. 3. The contention of the appellants is tha .....

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..... , whereas Rule 57Q was amended on 1-3-1997 which provides exclusion clause. 5. In this case, the benefit of credit on parts of E.O.T. crane was denied due to exclusion clause. Rule 57Q also provides that parts of the capital goods specified against Serial Nos. 1 to 4 are entitled for the credit. The Revenue is not disputing the fact that the goods in question are parts of E.O.T. crane. The Board .....

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