1996 (7) TMI 215

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....sthana, Advocate, for the Respondents. [Order]. -  This is an appeal and stay application filed by the Collector of Central Excise, Meerut. 2. When the matter was argued, it became clear that the main appeal itself could be decided at this stage. Both sides have no objection. 3. The issue involved in the appeal is whether the electrical overhead travelling (EOT) cranes i....

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.... final product. He thus held that the crane fell under Clause 1(a) of the Explanation to the said Rule. The Revenue has come in appeal against this order. 4. Shri P. Das, ld. SDR, urged that cranes were specifically included in the list of eligible machinery with effect from 16-3-1995 and, therefore, it is clear that the benefit was not available prior to this date. He claimed that the cra....

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....der the purview of the definition of machinery under Rule 57Q with effect from 16-3-1995. But it would not correct to say that its admissibility prior to this date did not exist. If such cranes performed functions narrated in the definition of capital goods in the said Rule even prior to its amendment then the entitlement cannot be taken away merely because the machinery was not referred to by spe....

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....nished goods from the bonded store rooms to the loading platform. Therefore, in each case the location as well as the utilisation of each machinery has to be examined to determine its admissibility under the impugned rules. Several plants have conveyor belts for moving the in-process material from one section to another. Good examples are sugar factories and cement factories. But for the movement ....