1997 (2) TMI 214

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.... Respondent. [Order]. -  This Reference application is filed by the department on the ground that the point of law arises from the order of the Tribunal as per order No. A/1687/96-NB dated 2-7-1996 requiring the following point of law to be referred to the High Court for its considered opinion : "Whether Modvat credit under Rule 57Q can be allowed on the goods, i.e., EOT cranes cover....

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....y taking the view that Modvat on capital goods not confined to items which bring about change but also available to components and accessories which help or assist in the process of manufacture. In support of her contention, she referred to the decision of the Tribunal in the case of CCE v. Nova Udyog Ltd. reported in 1996 (88) E.L.T. 532 wherein it was held that EOT cranes used for movement of ra....