1997 (8) TMI 201

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....Chibber, Advocate, for the Respondent. [Order per : G.R. Sharma, Member (T)]. -  The short point for determination before us in this appeal is whether boilers which are a part of the plant and machinery for manufacture of sugar is capital goods under Rule 57Q and is eligible to the benefit of credit of duty paid on boiler. 2. Narrating the facts of the case Shri Y.R. Kilania, JD....

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....that Modvat credit on capital goods is available on plant and machinery. He submits that plant and machinery is a very wide and for any item to be considered as plant and machinery, it should be examined whether it is an integral part of the plant, machinery, equipment, spares and other items notified under Rule 57Q. He submits that boiler is undoubtly the item of plant and machinery. He submits t....