2001 (7) TMI 616

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....vocate, for the Respondent. [Order]. - The respondents manufacture cotton yarn falling under Tariff Heading 5203 of the Schedule to the Central Excise Tariff Act, 1985. During the period April, 94 to June, 94 they availed Modvat credit on capital goods under Rule 57Q of the Central Excise Rules, 1944 which is denied to them by the Assistant Commissioner of Central Excise, Jalandhar vide his ....

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....ibution Boards to machines located in different places in the factory. (3)     Battery Charger : This is used with the stabilizer and uninterrupted power supply (UPS) which are essential for the proper functioning of the machines and equipments. 4. I have heard Shri J. Singh, JDR, for the Revenue and Shri Sidharath Sen, Advocate, for the respondents. I have considere....

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....'ble Court have observed that so long as the claim made by the manufacturer in respect of the capital goods is covered by the definition provided under Rule 57Q and such goods are used for producing or processing of any goods, or for bringing about any change in any substance for the manufacture of final product, such goods would be eligible for the credit provided for in Rule 57Q. It is further o....