1999 (9) TMI 330

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....r, for the Respondents. [Order]. -  The Revenue is in Appeal against the order of the Commissioner of Central Excise, Delhi dated 18-12-1997, by which the Commissioner (Appeals) had held that Cables, Regulators and Capacitors would be eligible for Modvat credit as 'capital goods'. 2. Ld. JDR Shri S. Ramanathan, appearing for the appellant Collector submits that the impugned orde....

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....n the case of C.C.E., Meerut v. Nova Udyog - [1997 (92) E.L.T. 229(T)] wherein the issue of admissibility of credit on wires and cables under Rule 57Q was involved. Ld. JDR submits in the instant case the only other item involved is 'capacitors'. 3. Shri Gopal Verma, Manager of Respondent firm who appeared for the Respondents referred to the memorandum of cross objection filed by Responden....

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.... Pipe must be regarded as component of such plant and therefore regarded as 'capital goods'. In paragraph 7 of the said order, the Tribunal had also observed that similar would be the position with regard to the 'C.I. Trumphet', and 'Capacitors' since C.I. Trumphets are used to pour molten metal into the mould. Capacitors are used in power factory equipment for regulating voltage of flow of power ....