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TMI Blog2008 (9) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... n, Advocates, for the Respondent. [Order per : Deepak Gupta, J. (Oral)]. - These two reference petitions are being disposed of by a common judgment since similar questions of law are involved in both the cases. 2. Excise Reference No. 20 of 2001 has been admitted on the following question of law : "Whether the Hon'ble Tribunal was correct in allowing Modvat Credit on items namely Copper/Alumini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, 1944. Rule 57Q which requires to be interpreted in the present case reads as follows : "57-Q. Applicability. - (1) The provisions of this section shall apply to finished excisable goods of the description specified in the Annexure below (hereinafter referred to as the 'final products') for the purpose of allowing credit of specified duty paid on the 'capital goods' used by the manufacturer in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h is equal to the additional duty leviable on like goods under Section 3 of the Customs Tariff Act, 1975 (51 of 1975) equivalent to the duty of excise paid on such capital goods. Explanation :-For the purposes of this section.- (1) 'capital goods' means- (a) machines, machinery, plant, equipment, apparatus, tools or appliances used for producing or processing of any goods or for bringing about ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he subject matter of the questions of law were Capital Goods within the meaning of this Section. 6. The Apex Court in Commissioner of Central Excise, Coimbatore and others v. Jawahar Mills Ltd. And others, 2001 (132) E.L.T. 3 (S.C.) = (2001) 6 SCC 274, has held that the language used in the explanation to Rule 57Q of the Rules is liberal in nature. Each case has to be decided on its own facts and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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