2000 (6) TMI 340

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....Respondents. [Order]. - This is a reference application filed by Commissioner of Central Excise, New Delhi, for referring the following question of law to the Hon'ble High Court, arising out of Tribunal's Final Order No. A/600/99-NB, dated 17-6-1999 [2000 (116) E.L.T. 563 (Tri.)]. "Whether the Electronic Control Panel Board and the Electrical transformers were capital goods during the per....

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....er Bench of the Appellate Tribunal in the case of Jawahar Mills Ltd. v. CCE, Coimbatore, 1999 (108) E.L.T. 47(T); that distribution transformers was not covered under the definition of capital goods at the relevant time, that is 13-2-1995; that transformer was included in the definition of capital goods by Notification No. 11/95-C.E. (N.T.) dated 16-3-1995; that a question of law arises as to whet....

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.... or commodities used in the process or those directly and actually needed for turning out or the creation of the goods. A question of law thus arises as to whether distribution transformer was covered by the definition of the capital goods given in Explanation to Rule 57Q before its amendment by Notification No. 11/95. Accordingly I allow the reference application filed by the Revenue with modific....