2006 (10) TMI 167

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..... 61,572/-, rejecting the argument that the goods in question being used for assembly of fire hydrant system falling under Chapter 84, were liable to be excluded from the definition of "capital goods" under Rule 57Q of the Central Excise Rules, 1944 (for short, 'the Rules'). 2. The assessee availed Modvat credit during the period 4/98 to 4/99, which was allowed by the adjudicating authority but di .....

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..... have heard learned counsel for the Revenue. 4. Learned counsel for the Revenue has not been able to show that the goods in question fall under the excluded entry in Rule 57Q of the Rules. Submission made was that the goods in question were capital goods as held by the Hon'ble Supreme Court in Commissioner of C.Ex., Coimbatore v. Jawahar Mills Limited, 2001 (132) E.L.T. 3 Para 4. 5. This conte .....

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