2003 (7) TMI 554

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....Shri S.C. Pushkarna, JDR, for the Respondent. [Order]. -  In this appeal which has been filed by the appellants against the impugned order-in-appeal, the issue relates to the availability of Modvat credit to the appellants on fabricated steel tanks mounted on a chassis. Both the authorities below have disallowed the Modvat credit of Rs. 2,16,000/- by holding that these are not eligible ....

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....E.L.T. A94. Another case referred to by the learned counsel is CCE & C, Belgaum v. Vishal Cotspin Ltd. [2002 (147) E.L.T. 326 (T) = 2002 (50) RLT 941], wherein credit on the hydraulic hand pallet trucks and weighing machines was allowed being eligible capital goods. The learned Counsel has also referred to the Tribunal's judgment in the case of CCE, Delhi-III v. Machino Plastics Ltd., 2001 (132) E....

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.... Heading 87 and even this fact finds mention in the invoices also through which the appellants have purchased these goods. The goods of this Chapter 87, stand excluded from the ambit of the definition of the 'capital goods'. The goods of this Chapter did not qualify for the definition of "Capital Goods" under Rule 57Q as it stood at the relevant time. The argument of the learned Counsel that witho....

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....he relevant time. For these very reasons, the ratio of the law laid down in the case of CCE & C, Belgaum v. Vishal Cotspin Ltd., supra, is of no avail to the appellants. In that case, the capital goods involved were hydraulic weighing machines which were not excluded from the definition of capital goods at that time. Similarly, the ratio of the law laid down in the case of CCE, Delhi-III v. M/s. M....