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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 ..... r capital goods credit at material time - E/328/2000/MAS - 1313/2007, - Dated:- 31-10-2007 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) [Order per : P. Karthikeyan, Member (T)].- M/s. Indian Refrigerator Company Ltd., Hosur, (IRCL) has filed this appeal. The appeal seeks to vacate the impugned order passed by the Commissioner of Central Excise (Appeals), Chennai. The i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, input test apparatus, power analyzers, temperature measuring devices and halogen leak detection apparatus." In the impugned order, the Commissioner (Appeals) examined the admissibility of capital goods credit to the said goods. Commissioner (Appeals) found that the impugned system/apparatus was capital goods required for use in connection with the manufacture of refrigerating appliance/machin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al goods credit. 5. In the appeal before us IRCL has argued that the item in question was eligible for capital goods credit and the impugned order was an erroneous reading of the Rule 57Q which 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 (o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ries 90.24 to 90.31 separately and to add 90.32 after an "and". It was therefore obvious that the restriction applied only to goods falling under CSH 90.32. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the expression in brackets is intended to convey the intention that the restriction applied to goods falling under sub heading 90.32 only. 6.1. The impugned goods fall under Chapter Sub Heading 90.31. Goods falling under CSH 90.31 were eligible for capital goods credit at the material time. Therefore, the impugned item is eligible for capital goods credit. We order accordingly and allow the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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