1999 (8) TMI 192

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....nachalam, JDR, for the Respondent. [Order]. -  This appeal arises out of and is directed against the impugned order passed by the Commissioner of Customs & Central Excise (Appeals), Jaipur at New Delhi. 2. Heard both the sides. 3. The short point to be considered in this case is whether Capacitor and Reactor are considered to be eligible capital goods in terms of Rule 57....

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....e other hand, Shri T.A. Arunachalam, learned JDR submitted that the item is to be understood as defined. Further, the item as such has not been used for the manufacture of the product. He referred to the circular issued along with Budget 1995 which is reproduced in para ten of the order of the Tribunal in the case of Jawahar Mills Ltd. (supra) and relevant para ten is as under : - Para 16(iii) ....

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....laboratory is part of the manufacturer's factory, Modvat will be admissible". He also submitted that these items are eligible for Modvat credit only from 15-3-1995 and 23-7-1996 since they were included specifically with date prior to that they were not eligible in terms of Rule 57Q(2) of the Central Excise Rules. 5.  On a careful consideration of the submissions made by both the sides ....