1999 (8) TMI 163

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....cate, for the Respondents. [Order]. - This is an appeal filed by the Revenue against the impugned order passed by the Commissioner (Appeals), New Delhi. 2. The issue relates to Modvat credit. The Assistant Commissioner, Central Excise, Rohtak denied the Modvat credit of Electric item like switches, fuses, fittings, relays and electric motor on the ground that these items are of gener....

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....der 85.36 the same was not entitled and, therefore, these items cannot be considered to qualify for being components/accessories to be covered under Rule 57Q of the Central Excise Rules. On the other hand, Shri R. Krishnan submits that definition of capital goods under Rule 57Q remains the same and, according to the explanation, the Capital goods means machine, machinery, plant, equipment, apparat....