TaxTMI 
TaxTMI 
1999 (12) TMI 258
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....he Department has filed this Appeal against the Order-in-Appeal dated 27-11-1998 passed by the Commissioner (Appeals), Central Excise and Customs, Bhopal allowing Modvat credit under Rule 57-Q on Spectrophotometer and Teflon Spacer. 2. Ld. JDR, Shri T.A. Arunachalam submits that the said items do not themselves bring about any change in the raw material or in the processing of the material. Their....
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....) E.L.T. 84 held that the definition of capital goods as set out in Rule 57Q was restricted and the capital goods should be shown to have been used as such for the production, processing or for bringing about any change in the substance for the manufacture of the final product. The item under dispute was admittedly a testing equipment which did not satisfy the criteria mentioned in the definition ....
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....for the Respondents, Shri Rajesh S. Gupta, ld. Consultant referred to the decisions relied upon by the Commissioner (Appeals) in the impugned order and submitted that the points raised in the present Appeal of the Department had been considered in the previous decisions of this Tribunal while holding spectrophotometer as eligible item for Modvat credit as capital goods. In this connection, he refe....
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....e an essential requisite for manufacture of finished products, was held to be eligible capital goods for Modvat credit under Rule 57Q. 4. I have considered the submissions of both sides and have perused the case law. I find that the Tribunal has taken the view that the items used in the process of testing and measuring of inputs, intermediate products and final products where they are essential f....