2000 (3) TMI 88

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..... ection chain for tyre and logic controller, was allowed as capital goods under Rule 57Q of the Central Excise Rules. Ld. DR, appearing on behalf of the revenue, submits that these goods are not capital goods as provided under Rule 57Q of the Central Excise Rules. He submits that a switch gear panel is a part of generator set of 66 KV and at the relevant time, the Modvat credit is admissible only o .....

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..... es are entitled for the benefit of Modvat credit. In respect of logic controllers, he relies upon the decision of the Tribunal in the case of Jindal Polymers v. C.C.E. reported in 1998 (103) E.L.T. 569 (T). He also relies upon the decision of the Tribunal in the case of Mansurpur Sugar Mills reported in 1996 (87) E.L.T. 91 (T) in respect of protection chain for tyre. He submits that as the goods, .....

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..... ase of Mansurpur Sugar Mills (supra), held that the material handling equipment is entitled for the benefit of Modvat credit. As these protection chains are used as accessory to the material handling equipment, these are entitled for the benefit of Modvat credit. The Tribunal in the case of Jindal Polymers (supra) held that measuring instruments, such as, process control instrument, are entitled f .....

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