1999 (6) TMI 246

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....nia, JDR, for the Respondent. [Order]. -  The issue involved in this appeal filed by M/s. Rajasthan Spg. & Wvg. Mills Ltd. is whether capital goods credit is available under Rule 57Q of the Central Excise Rules in respect of (i) Frequency Converter, (ii) Motor Protection Switch and (iii) ACB 2500 Amp. 2. Briefly stated the facts are that the Assistant Commissioner under order da....

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....s credit has been resolved finally by the Larger Bench of the Tribunal in the case of Jawahar Mills Ltd. v. C.C.E., Coimbatore, 1999 (108) E.L.T. 47 (T); that as per this decision the capital goods credit is admissible on all these items. Shri Y.R. Kilania, learned DR, reiterated the findings of both the lower authorities. 4. I have considered the submissions of both the sides. The Larger ....

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....rt in J.K. Cotton Spg. & Wvg. Mills Co. Pvt. Ltd., be limited to ingredients or commodities used in the process or those directly and actually needed for turning out or the creation of the goods." The Larger Bench further held that "the issue as to whether the amendment effected in Notification No. 11/95, dated 16-5-1995 under Rule 57Q and Notification No. 14/96-C.E., dated 23-7-1996 is retrospect....

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....nd Motor protection switches as these are necessary goods for the appellants to carry on production. I observe that the function performed by ACB 2500 Amp has not been brought on record clearly as it is only mentioned that it was used for protecting the electrical circuit. It is, therefore, necessary to remand the matter to the Assistant Commissioner to verify the use of ACB 25000 Amp and, applyin....