1999 (9) TMI 321

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.... [Order]. -  In this Revenue Appeal, the Order-in-Appeal passed by the Commissioner (Appeals), Bhopal dated 9-7-1998 holding that P.V.C. Armoured Cables are eligible for credit as capital goods under Rule 57Q of Central Excise Rules, 1944 has been challenged. There is also a cross-objection filed by the Respondents referring to various decisions of the Tribunal holding that Cables are eli....

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.... E.L.T. 84 (Tribunal) had held that for any item to come within the scope of the definition of 'capital goods' under Rule 57Q, such item has to be used in the process of manufacture or for bringing about a change in the substance of the goods. P.V.C. Armoured Cables cannot be considered to be falling under any of the aforesaid categories and therefore, the Commissioner (Appeals) had wrongly held t....