2001 (11) TMI 679

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....i K.K. Anand, Advocate, for the Respondent. [Order]. -  The respondents manufacture paper and paper boards falling under Chapter 48 of the Schedule to the Central Excise Tariff Act, 1985. During the period of July, 1994 to December, 1994, they availed the Modvat credit totally amounting to Rs. 94,070/- on the following items : (a)     3 Phase A.C. Electric Motors.....

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.... 3. The party filed an appeal against the above order of the Commissioner (Appeals), Bhopal vide his Order dated 6-3-2000 allowed the appeal of the party by observing that these items are used in the production/processing of the final product; besides there is no concept of direct or indirect use as held by the adjudicating authority under Rule 57Q. The only requirement is that the item sho....

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....nbsp;     Components, spare parts and accessories of the aforesaid machines, machinery, plant, equipment, apparatus, tools or appliances used for aforesaid purposes; and (c)      Moulds and dies, generating sets and weigh bridges used in the factory of the manufacturers". 5. In the written submissions made by the Revenue, it is stated that GO....

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....Industries Ltd. v. C.C.E., Coimbatore - [2001 (129) E.L.T. 48 (Mad.)] and further taking into the consideration the definition of the capital goods as extracted above, I am of the view that the items - 3 Phase A.C. Electric Motors, GOU Strag Seat Button, Electric Fan and M.H. Equipment Conveyor Spares are fully covered under the definition of the capital goods and accordingly, the Modvat credit in....