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TMI Blog2007 (10) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... ., Hosur, (IRCL) has filed this appeal. The appeal seeks to vacate the impugned order passed by the Commissioner of Central Excise (Appeals), Chennai. The impugned order upheld an order of the original authority denying IRCL, capital goods credit on testing equipment received by it in the year 1997. IRCL is engaged in the manufacture of refrigerators and compressors therefor fall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods. Commissioner (Appeals) found that the impugned system/apparatus was capital goods required for use in connection with the manufacture of refrigerating appliance/machinery. He found that the capital goods listed in clause (c) of the Explanation to Rule 57 Q prior to 1.03.97 read as under:- "All goods falling under Heading 90.11 to 90.13, 90.16, 90.17, 90.22 (other th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h defined capital goods. According to them Sl.No.4 of the table to Rule 57 Q read as follows during the relevant period. "4. All goods falling under Heading No.90.11 to 90.12, 90.16, 90.17, 90.22 (other than for medical use), 90.24 to 90.31 and 90.32 (other than of a kind used for refrigeration and air conditioning appliances and machinery)" It was argued that the restriction of capital go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. 6. We have carefully considered the case records and the submissions made by both sides. Rule 57Q introduced vide Notification No.6/97-CE (NT) dated 1.3.1997 listed the capital goods eligible for credit. Such goods were enlisted in a table containing 12 entries. Entry at Sl No.4 read as follows:- " 4. All goods falling under Heading 90.11 to 90.13, 90.16, 90.17, 90.22 (oth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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