2005 (12) TMI 408

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ni, JDR, for the Respondent. [Order]. -  Heard Shri S.K. Roychowdhury, learned Advocate on behalf of the appellant company. In this case, the issue relates to the availability of Modvat credit on Hand Pallet Truck and Alpine I.S.T. Room Air Conditioner. The appellant company has filed the Modvat declaration for capital goods of the above items. The lower authority has confirmed the dema....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed. 2. Heard Shri Y.S. Loni, learned JDR for the Revenue. He reiterates the findings of the Commissioner (Appeals). 3. I have heard both sides and perused the records of the appeal. The definition of 'Capital Goods' as available at the material time in Rule 57Q of the erstwhile Central Excise Rules, 1944 is reproduced below: - '(1) "capital goods" means- (a)   ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oods, which were not used for producing or processing of any goods or for bringing about any change in any substance for the manufacture of final products, cannot be said to be 'capital goods'. Thus he held that the Modvat credit was not available for purposes of those goods. 3.2.  I find that in the case of Commissioner of Central Excise, Chennai v. Sterling Lab. reported in 2005 (185) E.....