2005 (9) TMI 182

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..... als) whereby the benefit of MODVAT credit as capital goods was allowed on the following items: 1. Laboratory Homogeniser 2. Hospital equipments 3. Module 4. Safety Tools 5. Gas Detection System 6. Lube/sealent 7. Tower Packing 3. The contention of the Revenue is that period in dispute is from September 94 to February, 95 and during this period the definition of capital goods as per .....

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..... ding. The Gas detection system is also not used for manufacture of the final product. The same is the contention in respect of the Tower packing. 4. The contention of the respondents is that the respondents are engaged in the manufacture of different types of industrial chemicals and Glycol. For manufacture of the chemicals and glycols to improve the quality of the product they are regularly re .....

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..... ature in various processes of vessels and pipelines. 5. The research and development of equipment was required to maintain and improve the quality of the chemical manufactured by the respondent. As per the definition of the capital goods, plant, machine and machinery, apparatus, equipments or appliances used for producing or processing of any goods or for bringing about any change in any substan .....

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