1999 (6) TMI 140

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....Shri M.P. Devnath, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The Revenue is aggrieved by the order of the Commissioner of Central Excise (Appeals), Ghaziabad who has held that the respondents herein, manufacturers of paper and paper board, are eligible to capital goods credit on the following items : 1.  Electrostatic precipitator 2.  Conve....

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.... producing or processing of goods for manufacture of final product and hence we hold that capital goods credit is available on this item. 3.2 Conveyor Belt for coal and pay loader of coal This is in the nature of material handling equipment for transportation of coal from coal yard to coal fired boiler and is entitled to capital goods credit in view of the decisions of the Tribunal hold....

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....nstalled on coal fired boiler for controlling water level in the boiler. Control of water level is necessary to control level of feed water which is very essential for safe operation of the boiler and hence to be treated as capital goods under clause 1(b) of Explanation to Rule 57Q, and is eligible to credit thereunder. 3.6 Pin & spare of pins These are spare parts of pay loader of coal....