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1999 (7) TMI 141
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....e<br>Shri P.C. Jain, J. REPRESENTED BY : Shri T.A. Arunachalam, JDR, for the Appellants. Shri Jitender Singh, Sanjay Grover, Rajesh Chibber, Advocates, Lachman Dev, Consultant and Shyam Sharma, Legal Representative, for the Respondents. [Order]. - Learned Advocates for the assessees in these cases have urged that their cases involve admissibility of Modvat credit on capital goods. Ques....
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....to Note 5 of Section XVI of the CETA, 1985. It is, therefore, submitted by the learned JDR that the expression in Rule 57Q should be interpreted to mean the machines, machinery, plant, etc. falling under Chapters 84, 85 and 90. Scope of the said expression cannot go beyond the items mentioned in these three chapters particularly the expression "machines" mentioned in Note 5 of Section XVI. He subm....
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.... 5 of Section XVI refers to the expression "machine" which includes machinery, plant etc. 4. Learned Advocate, Shri Sanjay Grover submits that this plea by the learned JDR has been taken now for the first time at this stage and this was not taken earlier either before the lower authorities or at the time of arguing the matters before the Bench in the case of Jawahar Mills. 5. Shri ....
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....giving the credit of duty on certain goods whereas the purpose of CETA is for determination of classification and applying the rate of duty. I am, therefore, of the considered view that the definition of "machine" given in Note 5 of Section XVI of CETA, 1985 cannot be made applicable to the expression "machine, machinery, plant etc." under Rule 57Q Reliance placed by the learned JDR on Calcutta Hi....