2001 (11) TMI 697

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.....S. Bedi, SDR, for the Respondent. [Order]. -  These three appeals filed by the assessee are against a common order passed by the Commissioner (Appeals) in three separate appeals preferred by the party against three orders of the adjudicating authority. The adjudicating authority had denied Modvat credit under Rule 57Q of the Central Excise Rules, 1944 on Electrical Capacitors to the as....

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....spondents. 3. The lower appellate authority has held the goods not to be capital goods under Rule 57Q on the basis of a finding that the goods were neither a part of the manufacturing plant nor the same brought about any change in any substance in the process of manufacture of final product. That authority has categorically held that, from the nature of use of the items in question, they c....