2004 (2) TMI 629

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..... he appeal relates to denial of Capital goods Modvat credit in respect of :- (1) Self adhesive tapes of Plastics :- used in shrink wrapping machine working as a shield against the heaters from coming into contact with plastic film used for wrapping. (2) Carbon ring :- Part of electric motor fitted to the stacker a material handling equipment. (3) PTFE coated fibre class adhesive t .....

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..... of capital goods as contained in the Rule 57Q, parts of machinery falling in whatever heading are included as capital goods. The machinery in which the impugned goods have been used are not stated to be the ineligible ones. Hence the parts, thereof, whatever be their nature, whether significant, durable or needing frequent replacements, are all covered by the scope of the definition of parts . .....

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