1999 (9) TMI 158

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rder]. - This is an appeal by the Revenue wherein the issue is whether two items, namely, power cable and hoist are Modvatable as capital goods under Rule 57Q of the Central Excise Rules. 2. The jurisdictional Assistant Commissioner had adjudicated upon the show cause notice issued to the respondents earlier, holding that the aforesaid goods viz. power cable and hoist were not capital g....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....arger Bench of the Tribunal in the case of Jawahar Mills Limited v. C.C.E., Coimbatore [1999 (108) E.L.T. 47 (T) = 1999 (32) R.L.T 379 (CEGAT-LARGER BENCH)], according to which the said item falls under the category of capital goods for the purpose of Rule 57Q ibid. The learned JDR fairly concedes that the other item, namely, hoist which falls in the larger category of material-handling equipments....