2004 (12) TMI 442

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..... er]. The issue pertains to eligibility to Modvat credit under Rule 57Q of the erstwhile Central Excise Rules on goods falling under chapter sub-heading 84.24. The year in which the dispute arose is 1998. Capital goods credit taken on the sound blast machine was denied on the ground that the said machine falls under heading 84.24 of the Central Excise Tariff Act and such goods were excluded f .....

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..... sound blasting machine parts under two invoices, one dated 30-3-1997 and the other dated 26-6-1997. There is no dispute on the classification of sound blasting machine, it falls under chapter heading 84.24. But as pointed out, the appellants received the parts of the machine and not the machine itself. It is the appellants contention that the sound blasting machine is a component part of anneali .....

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..... of the Central Excise Tariff Act. What are procured by the appellants are parts of the excluded capital goods. It cannot be argued that even though the main machine is excluded from the definition of capital goods, its parts should be considered as capital goods. Thus, component parts of all machines stated in clauses (a), (b) and (c) irrespective of where the components are classified, are eligib .....

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