1999 (5) TMI 245

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.... Arunachalam, JDR, for the Respondents. [Order]. - In this case Modvat credit of Rs. 3,31,400/- has been denied on the following items, on the ground that they are not capital goods within the meaning assigned thereto in Explanation 1(a) to Rule 57Q of the Central Excise Rules, 1944. The period in dispute is December, 1994 to February, 1995. 1. Water cooled capacitors (8532) 2.&em....

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....istant Collector has recorded a categoric finding that the items in dispute are all electrical goods or electronic goods used for transmission, distribution and control of electricity or for making or breaking circuits and for monitoring the performance parameters of the system. Credit has been denied on the ground that these goods by themselves cannot be used for bringing about any change in any ....