1999 (6) TMI 121

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.... DR, for the Respondents. [Order ]. -  In this case, credit on the following items used by the appellants herein in the manufacture of sugar has been disallowed for the reason that the items were specified as Capital goods only with effect from 16-3-1995 and therefore, during the period in dispute which is prior to 16-3-1995, they were not covered by the definition of Capital goods unde....

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....ation I to Rule 57Q, as it stood during the relevant period and it is not correct to conclude that the items came under the purview of Rule 57Q only with effect from 16-3-1995 when they were specifically enumerated under a notification. He relies upon the decision of the Larger Bench of the Tribunal in the case of Jawahar Mills v. Commissioner of Central Excise reported in 1999 (108) E.L.T. 47 in ....

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....ucer  Used in Mill housing for controlling the speed. Forced Lubricating unit 3. Used in Mill House to lubricate Transformer 4000 KVA 4. Used for controlling and passing electricity as required for different machinery in plant Pressure Transmitter 6. Used with boiler Compressor 7. Used in Boiler House to burn sulphur Fabrication of S.H. Coils&....