1998 (3) TMI 332

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.... -  I have heard both the sides. Dispute in the present case is whether Modvat credit of duty is available to the following items under Rule 57Q of the Central Excise Rules, 1944 as on capital goods :- (a) Thermotex, Sintered ceramic goods, tiles and thermocromex (b) Electrical items (c) Transport vessel (d) Solid alarm State Annunciator (e) Double Bend (f)&ems....

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....tools or appliances used for aforesaid purposes; and (c) moulds and dies, generating sets and weigh-bridges used in the factory of the manufacturer.' 4. It is significant to note that the expression capital goods means, inter alia, plant .... for the manufacture of final product. Clause (b) includes components, spares, and accessories of the aforesaid plant used for the aforesaid purpo....