1999 (7) TMI 443

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....lania, JDR, for the Respondent. [Order]. -  The issue involved in this appeal filed by M/s. Bhilwara Spinners Ltd. is regarding the admissibility of capital goods credit under Rule 57Q in respect of the following goods :- (i)      Electric Wires & Cables, (ii)     Speed Variator, (iii)    Limit Switch, (iv) &nb....

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....ibunal has allowed the reference application filed by the Commissioner. 3. Shri Jitendra Singh, learned Advocate, submitted that electric wires and cables supply electric power to machinery which is used in the process of manufacture of final goods; that without the power supply the machine will not function and production will not be possible; that this clearly depicts that cables are the....

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....p;I have considered the submissions of both the sides. The Larger Bench of this Tribunal in Jawahar Mills case; supra; considered the scope of capital goods eligible for captital goods credit under Rule 57Q of the Central Excise Rules. The Tribunal after refering to the Supreme Court's decision in CCE v. Indian Farmers Fertilizer Coop. Ltd., 1996 (86) E.L.T. 177 (S.C.), J.K. Cotton Spg. and Wvg. M....