2003 (10) TMI 596

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....ant. Shri S.R. Dixit, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The Revenue is aggrieved by the extension of capital goods credit of Rs. 80,47,576/- on items such as power distribution board, electrical motors, etc., used for power transmission in the factory of the respondents who are manufacturers of man-made filament yarn. The period of dispute....

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....p; Welding Electrode. - These are used for fusing the pipeline ends for joining them with fittings - Amount of credit involved is Rs. 45,794/-; (vi)   200 KVAR Capacitor Panel. - These are used for monitoring/improving the power - Amount of credit involved is Rs. 1,42,000/-; (vii)  Motor Control Centre. - These are used to control local/raw start and stop operation - Amount of....

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....goods and therefore covered under the definition of capital goods even prior to 16-3-1995, in the light of the Apex Court judgment in the case of CCE v. Jawahar Mills Ltd. - 2001 (132) E.L.T. 3 (S.C.). 4. The other objection of the Revenue is that certain amount of credit had been availed on capital goods prior to the actual commencement of production in the factory. We note that prohibiti....