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TMI Blog2008 (6) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... be covered under the capital goods. Therefore, in view of the above analysis, the question of law referred to above is dealt with accordingly in favour of the respondent. - 7 of 2000 - - - Dated:- 24-6-2008 - R.B. Misra and Sanjay Karol, JJ. [Order per : R.B. Misra, J. (Oral)]. - Heard Mr. Sandeep Sharma, learned Assistant Solicitor General of India for the petitioner. Heard Mr. Rahul Mahajan, learned counsel for the respondent. 2.The present Central Excise Reference has been preferred under Section 35H(1) read with Rule 218 of Central Excise Act, 1944 (hereinafter referred to as the Act) in reference to order dated 10-3-2000 of Central Excise Gold (Control) Appellate Tribunal, New Delhi (in short called 'CEGAT') whereby the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t credit is admissible only on generator sets, exceeding 75 KV. In respect of protection chain for tyre, he submits that these chains are used with the dumpers which is a handling and unloading machinery and logic controller is an instrument used for controlling the operation timing for proper evacuation of material and is an electric equipment which is essential for electric control or distribution of electricity only. 5.Keeping in view the submission of learned counsel for the respondent that the goods in question are 'capital goods' and relying upon the case of Kanoria Chemicals v. C.C.E. - 1997 (95) E.L.T. 301 (T) and the Larger Bench of the Tribunal in the case of Jawahar Mills Ltd. v. C.C.E. - 1999 (108) E.L.T. 47 'CEGAT' has held t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hardware Technology Park and used for the manufacture of final products in any place in India, shall be restricted to the extent of duty which 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 any change in any substance for the manufacture of final products; (b) components, spare parts and accessories of the aforesaid machines, machinery, plant, equipment, apparatus, tools or appliances u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titled for the benefit of Modvat credit. 8.Learned counsel for the Union of India, however, while dealing with the decision of Supreme 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 fairly submitted that the Supreme Court has indicated that the language used in explanation to Rule 57Q of Rules is said to be liberal and the Supreme Court in Jawahar Mills case (supra) has very categorically indicated that the items brought under capital goods would depend upon its user. However, learned counsel for the petitioner has very emphatically submitted that in the explanation clause of capital goods indicated in Rule 57Q the items indicated in explan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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