1997 (1) TMI 324

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.... Shri S.V. Singh, JDR, for the Respondent. [Order per : K.S. Venkataramani, Member (T)]. -  This appeal is directed against the order dated 5-8-1996 passed by the Commissioner, Central Excise and Customs, Vadodara by which the Commissioner has denied capital goods Modvat credit claimed by the appellants herein in their plant for manufacturing granite tiles. The demand confirmed is Rs. ....

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....or producing or processing the final product. Therefore, it held that they have not fulfilled the requirements. However, the Commissioner found that the items were specifically covered subsequent amendment to the Notification No. 11/95, dated 16-3-1995 but they will not be covered for the period prior to the amendment. 3. Shri J.C. Patel, ld. Counsel for the appellant submitted that the ma....

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....n the Tribunal observed that switches in a panel board installed in a chemical plant would be covered by the explanation to Rule 57Q Clause 1(b) and that in considering their eligibility, the authority was in error in looking the definition of Capital Goods in the Explanation 1(a) which related to only main machinery, plant and etc. Shri. S.V. Singh, ld. DR contended that the items especially tran....

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....tion defining the meaning of Capital Goods under Rule 57Q which reads as Capital Goods means - components, spare parts and accessories of the aforesaid machines, machinery, plant, equipment, apparatus, tools or appliances used for aforesaid purpose. The earlier Para 1(a) says Capital Goods means - machines, machinery, plant, equipment, apparatus, tools or appliances used for producing or processin....