2004 (2) TMI 629

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....K. Chandan, JDR, for the Respondent. [Order]. - The appeal relates to denial of Capital goods Modvat credit in respect of :- (1)     Self adhesive tapes of Plastics :- used in shrink wrapping machine working as a shield against the heaters from coming into contact with plastic film used for wrapping. (2)     Carbon ring :- Part of electric motor ....

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....ibunal. 3. Heard both sides and perused the records. It is apparent that, the impugned goods are used as parts of the machine, as explained above. In the definition of capital goods as contained in the Rule 57Q, parts of machinery falling in whatever heading are included as capital goods. The machinery in which the impugned goods have been used are not stated to be the ineligible ones. Hen....