2005 (12) TMI 408

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..... ry, learned Advocate on behalf of the appellant company. In this case, the issue relates to the availability of Modvat credit on Hand Pallet Truck and Alpine I.S.T. Room Air Conditioner. The appellant company has filed the Modvat declaration for capital goods of the above items. The lower authority has confirmed the demand of duty for Rs. 31,861.00 (Rupees thirty-one thousand eight hundred and six .....

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..... findings of the Commissioner (Appeals). 3. I have heard both sides and perused the records of the appeal. The definition of Capital Goods as available at the material time in Rule 57Q of the erstwhile Central Excise Rules, 1944 is reproduced below: - (1) capital goods means- (a) machines, machinery, plant, equipment, apparatus, tools or appliances used for producing or processing of .....

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..... t be said to be capital goods . Thus he held that the Modvat credit was not available for purposes of those goods. 3.2. I find that in the case of Commissioner of Central Excise, Chennai v. Sterling Lab. reported in 2005 (185) E.L.T. 373 (Tri. - Chennai), had held that three of the Air-Conditioners used in the production hall of factory for tablet/capsule production, while the fourth one was u .....

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