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TMI Blog2003 (6) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... have gone through carefully the facts of the case and the submissions made by the appellants. The lower authority has denied the credit in respect of the following machinery/ components/ spares: Switch gear, Tubes of plastics, valves, spare drive ring, valve rings and diaphragm value, seals, seal spares, rubber tining. Analog input annunciator. Neoprene Hose connectors. Turbo charger, Impeller, adhesive, Cement, Agitator, Sensitive balance, Transformer oil, Titanium Thermowell, Filter element cartridge, PVC cable, spares for pumps, Xomox valve, energy conservation equipment, Glass Filled PTFE rod. Grid element and Bibby resilient couplings. PVC pipes, wire braided steam hose, Rubber hose assessory, Pipes, Tubular type marcooler fan, flange ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts and Nuts do not fall within the category of capital goods. These are merely required for fixing machines etc., Chlorine cylinder value : These are used in cylinder. Cylinders are used for packing and hence these are not capital goods falling within the scope of Rule 57Q and therefore, the valves used in cylinders are also not capital goods. Indion: It is used to remove minerals present in the process water. It does not fall within the definition of capital goods. Spares for Pumps and Xomox Valves : The lower authority has denied the credit on the ground that they had taken the credit on the basis of invoices which were not in the name of the manufacturing unit. However the appellants contended that the orders for the capital goods were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Rubber lining a) CCE v. Kothari Sugars Ltd. 2001 (136) ELT 1071 b) Lalji Board Industries v. CCE 1999 (82) ECR 775 (T) 3. Adhesives CCE v. Chemplast Sanmar 2001 (45) RLT 440 (T) : 2001 (98) ECR 104 T 4. Neoprene house a) CCE v. Birla Jute Inds. Ltd. 2002 connector (139) ELT A 93 b) CCE v. Chemplast Sanmar 2001 (45) RLT 440 (T) c) CCE v. Surya Roshni Ltd. 2001 (128) ELT 293 : 2001 (96) ECR 286 (T) 5. Indion a) MALCO v. CCE 2001 (136) ELT 192 (T) b) CCE v. Goodyear India Ltd. 2000 (124) ELT 319 6. Transformer Oil a) CCE v. Birla Jute & Inds. Ltd. b) CCE v. Modi Rubber Ltd. c) CCE v. Surya Roshni Ltd 2002 (139) ELT A 93 2000 (119) ELT 197. 2001 (128) ELT 293 (T) 7. Gasket and gasket a) (T) spares b) CCE v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods Case Law No. 1. Switch Gear a) CCE v. Jawahar Mills Ltd. 2001 132 ELT 3 (SC) b) Nahar International v. CCE 2000 123 ELT 767 (T) c) CCE v. Pittie Cement 1999 112 ELT 1050 (T) d) Kanoria Chemicals v. CCE 1997 95 ELT 301 (T) 2. Grid Element a) CCE v. Jawahar Mills Ltd. 2001 132 ELT 3 (SC) b) CCE v. Steel Strips Ltd. 2002 (149) ELT 1291 c) ACC Ltd. v. CCE 2002 (147) ELT 433 : 2002 (102) ECR 347 (T) 3. Bibbly Resilient a) CCE v. Jawahar Mills Ltd. 2001 Coupling (132) ELT 3 (SC) 4. Sensitive Balance _ 5. Spares for a) CCE v. Chemplast Sanmar Ltd. pump and Xomox valve 1999 (111) ELT 247 b) Larsen & Toubro Ltd. v. CCE 1994 (72) 948 (T) 6. Glass tube a) CCE v. Chemplast Sanamar Ltd. Rotameter 1999 (111) ELT 247 b) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Chemplast Sanmar Ltd. 2001 (132) ELT 504 17. Computer parts a) Vindhya Telelinks 2000 (116) ELT 528 (T) b) Siel Sugars v. CCE Meerut 1998 (99) ELT 54 (T) : 1998 (74) ECR 669 (T) 18. Push Rods a) CCE v. Surya Roshni 2001 (128) ELT 293 (T) b) JCT Electronics v. CCE 200 (124) ELT 541 (T) 19. Glass tube a) Century Cement Ltd. v. CCE 1997 rotameter (95) ELT 655 (T) b) CCE v. JCT Electronics 2001 (124) ELT 541 c) Grasim Cement v. CCE 1997 (96) ELT 354 3. Ld. DR Shri P. Devaludu points out to the grounds of appeal wherein Revenue contends that for grant of modvat credit, the items have to satisfy the definition of "Capital Goods" inasmuch as that they are required to be utilized for manufacture of final goods. He tak ..... X X X X Extracts X X X X X X X X Extracts X X X X
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