1996 (11) TMI 160

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.... JDR, for the Respondent. [Order]. -  This is an appeal against the order of Collector (Appeals), Ghaziabad dated 24-4-1996. 2. Ld. Counsel stated that the appellants are engaged in the manufacture of PVC Sheeting and Flooring falling under Chapter 39 of the Central Excise Tariff Act, 1985. 3. In the course of manufacture of these items they are required to use "Green do....

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....lauses (a), (b) and (c) of [Rule] 57Q. 5. The A.C. has also further taken the stand that these items are classifiable under sub-heading 85.04 and this heading has been included in the definition of capital goods under Rule 57Q w.e.f. 16-3-1995 only where the claim pertains to the period prior to this date. 6. It was the appellants contention that while it is true that the heading u....

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....e submissions. I observe that Ld. Counsel's contentions have strong force. The Departmental authorities have themselves accepted that these machines are used in the factory. The Transformer is used for regulating the input of the A.C. Voltage which in turn controls the speed of the machine and the statics convertor panel is also used for speed control and protection of D.C. Motor driving the calen....