2001 (9) TMI 100

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..... xtending the benefit of capital goods to 'electric cables' under Rule 57Q of Central Excise Rules, 1944 when are not used in the manufacture of final products?" 2.The assessee, M/s. Lamina Foundries Ltd., was engaged in the manufacture of excisable goods, during the period October, 1994 to January, 1995. If had availed the Modvat credit of Rs. 1,01,101/- on electrical cables which were used for their manufacturing purposes. The assessee claimed the said Modvat benefits under Rule 57Q of the Central Excise Rules. 3.Rule 57Q reads as under : "57Q-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 th .....

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..... (b)        components, spare parts and accessories of the aforesaid machines, machinery, plant, equipment, apparatus, tools or appliances used for aforesaid purpose; and (c)        moulds and dies, generating sets and weight-bridges used in the factory of the manufacturer. (2) 'specified duty' means duty of excise or the additional duty under Section 3 of the Customs Tariff Act, 1975 (51 of 1975)." 3.The question that has been sought to be raised is that the electric cables used by the assessee for its foundry was not capital goods as defined under the above rule since it is not a "plant". 4.In our considered opinion, the question raised is no more res integra since i .....

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..... ran a hotel, installed sanitary and pipeline fittings in one of its branches in respect whereof it claimed development rebate and the question was whether the sanitary and pipeline fittings installed fell within the definition of plant given in S. 10(5) of the 1922 Act which was similar to the definition given in S. 43(3) of the 1961 Act and this court after approving the definition of plant given by Lindley L.J. in Yarmouth v. France as expounded in Jarrold v. John Good and Sons Ltd. (1962) 40 Tax Cas 681 (CA) held that sanitary and pipeline fittings fell within the definition of plant." 5.In our opinion, the issue sought to be raised above is squarely covered by the above judgment though rendered in the context of the provisions containe .....

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