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TMI Blog2001 (8) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... e notice dated 10-5-1995 are either material handling equipment, and electrical machinery or apparatus. Credit has been denied on the ground that they did not conform to the definition of "capital goods" under Rule 57Q as being necessary for producing or processing any goods or bringing about a change in any substance for manufacture of final product. The eligibility to credit under this rule of such goods which did not directly produce or process any goods or bring about change in any substance for manufacture of finished product has been confirmed by the Larger Bench of the Tribunal in its decision in Jawahar Mills Ltd. v. CCE, 1999 (108) E.L.T. 47. These goods therefore would qualify as capital goods. This would also be true of the elect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmissible if they are used in the manufacture of goods which become immovable property. Nor are we aware of any other provision of law that operates to so deny the credit. 5. The concept of immovable goods is relevant to determine whether they are liable to duty. The immovability of an item assumes significance for the reason that the Supreme Court has held that immovable property, is not "goods" and it is only on "goods" that excise duty is leviable. Unless therefore there is a clear intention to deny the credit to goods which are capital goods within the meaning of the rules, the ground that when used by the manufacturer, they become immovable property cannot be pressed into service to deny credit cannot be denied on this score. O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ual force to the elements of factory shed etc. The one is as necessary as the other for the manufacture of finished goods. The decision of the Tribunal in Mahalaxmi Glass Works v. CCE, 1999 (113) E.L.T. 558 had in fact noted that there was no requirement under Rule 57Q that to be classified as capital goods under that rule, those goods must not form part of any immovable property. 6. Having established the principle it is necessary to see whether these goods under consideration were actually used as either foundation or machine for housing protective cover for the machinery or apparatus, or for other purpose, or overheads. We have already said earlier that they would not qualify for credit if they were not used for such purpose. Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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