1998 (6) TMI 307

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... The assessees manufacture tubes. They had claimed that capacitors, which are parts of electrical resistance, purchased by them, qualified under Rule 57Q as capital goods. The Assistant Commissioner rejected the claim on the following observation : "Capacitors are parts of Electrical Resistance welding plants stated by the party. They have, however, not elaborated in their defence as to how capac....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rted in 1996 (88) E.L.T. 555 (Tribunal) = 1996 (17) RLT 378 (CEGAT-NB) in which switches of the pael board were held to be a component or spare part of the plant, allowed the appeal. The Revenue in their appeal have made the following claim :- "Capacitors are parts of electrical resistance welding plant as stated by the party. However, they have not corroborated in their defence as to how capacit....