2001 (5) TMI 642

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ondent. [Order]. - These two appeals are filed by the Revenue against a common Order dated 23-2-1999 passed by Commissioner (Appeals), Bhopal. The brief facts are that the respondents manufacture 'Cement' falling under Chapter Sub-heading No. 2502.29 of Central Excise Tariff Act, 1985. They were inter alia availing the Modvat credit on 'inputs' under Rule 57A and as 'capital goods' under Rul....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....appeal against the above order of Commissioner (Appeals). I have heard Shri J. Singh, JDR for the appellants. The respondents are not present despite the notice. I have considered the submissions made before me. It is observed that in the manufacturing process, the first two items viz., Fibre Glass Shutter and Gypon Terminal are stated to be parts of UPS system located in the Central Control Room ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 'plant' in that definition, and not limit it only to things which directly go into the production process. It would include goods which are necessary to make that production process possible. Power being essential to the process, wires and cables required to bring that power to the machines, appliances etc., are also covered by the definition of "capital goods". Since, admittedly, the items viz.,....