Capital goods credit for a portable platform scale sustained where factory weighment use satisfied Rule 57Q(1) requirements.

Credit on a portable platform scale used for weighing goods in the factory was treated as admissible capital goods under Rule 57Q(1), because the rule did not require a weigh-bridge to be permanently fixed to the ground and the equipment was actually used in the manufacturing process. The appellate view was that the absence of a ground-fitted weigh-bridge did not defeat eligibility where the portable weighing machine served the same functional purpose. The departmental challenge to the credit allowance therefore failed, and the order allowing credit on the scale was sustained.

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Issues: Whether credit on a portable platform scale was admissible as capital goods under the Central Excise Rules, 1944, and whether such equipment could be treated as a weigh-bridge for the purpose of Rule 57Q(1).

Analysis: The declaration for credit was made in respect of a portable platform scale used for weighing goods manufactured in the factory. The rejection below was based on the absence of a ground-fitted weigh-bridge and on the view that the equipment did not answer the description of the item contemplated by the rule. The appellate body accepted that the assessee was a small unit, that the equipment was actually used for weighment in the manufacturing process, and that the rule did not require the weigh-bridge to be permanently affixed to the ground. On that basis, the departmental challenge to the allowance of credit was found to be weak.

Conclusion: Credit was held admissible and the portable weighing machine was treated as falling within the relevant capital goods description for Rule 57Q(1), in favour of the assessee.

Final Conclusion: The departmental appeal failed and the order allowing credit on the portable scale was sustained.

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