9911796707
TMI Blog2000 (3) TMI 1115X X X X Extracts X X X X X X X X Extracts X X X X ..... 96 passed by Commissioner (Appeals), Central Excise, Ghaziabad allowing modvat credit on four items namely (i) Conveyor System (ii) Automatic Testing Machines/Measuring Instruments (iii) Conductive Plastic Racks (part of conveyor system) and (iv) Overhead Bridge (part of conveyor system) under Rule 57Q of the Central Excise Rules, 1944. The Departments case is that inasmuch as the Commissioner (Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pital goods prior to 16.3.1995. For the period prior to 16.3.1995, unless the item was used directly for producing or processing of any goods or for bringing about any change in the substance of the goods for the manufacture of final products or components, parts or accessories of such Capital goods, any such item will not be eligible for modvat credit. On the basis of the said criteria it is cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner (Appeals) in the impugned order in which he has observed that Notfn. No. 11/95 dt, 16.3.1995 had not brought about any change so far as the scope of the words machinery, equipment and apparatus was concerned. He had held that Notfn. No. 11/95 dt. 16.3.1995 was only clarificatory and cannot be interpreted in a manner so as to restrict the scope of the said words in Explanation (1)(a) of R ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
