1997 (7) TMI 340

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....he Respondent. [Order]. - The appellants are engaged in the manufacture of Cotton Yarn in cone form. The appellants filed a declaration under Rule 57T for availing the Modvat credit on capital goods under Rule 57Q with their jurisdictional Assistant Commissioner of Central Excise on 24-11-1994. The Modvat credit on "Insulated Copper Cables" was denied by the Assistant Commissioner concerned ....

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....ds as given in Rule 57Q of the Central Excise Rules, 1944. He further submits that without insulated cables and wires, their various machines like ring frame machines, doubling machines, Main Control Panel, Blowroom lines, Cone Winding Machines etc. cannot be put to use. He, further, contends that insulated cables and wires are capital goods being a part of the plant and are accessories providing ....

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....as a machine, machinery, plant, equipment, apparatus, tools or appliances. Further, Clause (b) refers to components, spare parts and accessories of the said machine. 4. Arguing on each of the expressions occurring in Clause (b), learned JDR, Shri S.N. Ghosh submits that "Insulated Copper Cables" cannot be said to be covered by any of the expressions used by the said Clause. He also reitera....

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....that not only the machines which are bringing about any change, but also components or accessories of the above machines used for the above purpose, are capital goods. I also find that in another case of Avi Photochem Ltd. v. Commissioner of Central Excise, Pune reported in 1997 (93) E.L.T. 439 (Tribunal) = 1997 (20) RLT 331 (CEGAT-WZB), Densitometer, an instrument used for testing density of chem....