1997 (1) TMI 192

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....ri Kamaljit Singh, Advocate, for the Respondent. [Order]. -  The above reference application has been filed by the Revenue in terms of Section 35G of the CESA, 1944, seeking reference of the following question of law purporting to have arisen out of the Tribunal's Final Order Nos. A/1231-33/96-NB, dated 23-4-1996 : "whether Modvat credit under Rule 57Q can be allowed on the goods i.e....

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....d cables were disallowed. By separate orders, the Commissioner (Appeals), Ghaziabad vacated the orders of the Assistant Commissioner and extended the benefit of Modvat to these two items set out above. The Tribunal vide its final order upheld the order of the lower appellate authority, holding that EOT cranes are covered by the definition of capital goods because they help in shifting the raw mate....

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....urpose of production of final products as without electricity, billets cannot be manufactured in any furnace. 4. I have carefully considered the above submissions. The definition of capital goods as it stood during the relevant period is as under : "(a) Machines, machinery, plant, equipment, apparatus, tools or appliances used for producing or processing of any goods or for bringin....

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....re is no explanation forthcoming as to which are the machines of which these items are components or accessories. The definition of capital goods was expanded w.e.f. 16-3-1995 so as to include all goods falling under Heading Nos. 84.02, 84.05, 84.06, 84.11, 84.12, 84.16, 84.17, 84.19, 84.21, 84.23, 84.25 to 84.28, 84.80, 85.05, 85.35, 90.11, 90.12, 90.13, 90.16, 90.17 and 90.24 to 90.31. However, ....