2001 (4) TMI 394

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.... the Respondent. [Order]. -  This is a Revenue appeal against the Order-in-Appeal No. 124/98(T), dated 30-10-1998 passed by the Commissioner (Appeals). He has held that Electronic Digital Scale and unjacketed vessel are used to draw the desired quantity of raw-material from bulk storage tank before it is put into process. He further held that the electric motors were used for pumping th....

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....ain ground is that these goods do not come within the definition of capital goods. 2. Shri S. Sudarsan, learned DR reiterates the grounds of appeal and the citations referred to therein. 3. The learned Counsel for the respondents submits that these citations were prior to the Larger Bench judgment of the Tribunal examining the issue. He refers to the Larger Bench judgment in the ca....

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....s, the Commissioner (Appeals) has in detail examination of the function of each of the item vis-a-vis the manufacturing process has noted that the manufacturing process cannot be carried on without the use of this equipment and has clearly noted that the goods fall within the ambit of capital goods under Rule 57Q. This issue pertaining to grant of Modvat credit on Electronic Weighing Machine has a....