2000 (1) TMI 517

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....nt. [Order]. -  The appellant by letter dated 10-12-1999 has requested to decide this appeal on merits in their absence, in the light of the decisions in Commissioner of Central Excise, Meerut v. Modi Xerox Ltd. - 1996 (88) E.L.T. 530 and C.C.E., Chandigarh v. Oswal Agro Furnace Ltd. - 1999 (111) E.L.T. 542. 2. For understanding the dispute in this case, a brief reference to the....

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....reversed. The assessee took up the matter in appeal. The appellate authority, by Order-in-Appeal No. A-486/95, dated 21-11-1995 confirmed the order of the adjudicating authority. Hence this appeal. 3. Explanation to Rule 57Q of the Central Excise Rules, 1944 gives the scope and meaning of capital goods as : (a)     Machines, machinery, plant, equipment, apparatus, to....

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....inery is such that it is not used for producing or processing of any goods or for bringing about any change in any substances, such machinery cannot fall under Rule 57Q whereby credit of duty can be claimed by the manufacturer. 4. According to me, an electronic weighing machine does help in weighing goods. That weighing machine cannot be used for producing or processing of any goods nor ca....

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....lauses used for producing or processing or for bringing about any change in any substance in the course of the manufacture of the final products. A weighbridge in the factory can be utilised only for weighing materials that go in manufacture of the final product. So also the electronic weighing machine imported by the assessee. The benefit of capital goods credit was denied to the assessee on the ....