2005 (8) TMI 557

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....44) received on 20-7-1996. (3) Switch board and control panel (Heading 85.37) received on 29-7-1996. Ld. Commissioner (Appeals) disallowed to the assessee the credits taken on the above items. Hence the assessee's Appeal No. E/272/2004. (4) Feeder Table Structure, received prior to 23-7-1996. (5) Cables - some of them received prior to 23-7-1996 and the rest received after 23-7-1996. (6) Spares for bagging machine, received after 1-9-1996. Ld. Commissioner (Appeals) disallowed the credits taken on items 4 to 6, to the assessee in a separate order. Hence the assessee's Appeal No. E/273/2004. 2. After examining the records and hearing both sides, I find that the starter motor was used to operate the I.D. fan, w....

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....unal held that such wires and cables could be considered to be components, spare parts or accessories of plant and would qualify for Modvat credit in terms of Clause (b) of Explanation (1) ibid. In any case, the cables received by the assessee on 20-7-1996 were covered by the definition of 'capital goods' and hence eligible for Modvat credit. Switch board and control panel were received by the appellants on 29-7-1996, that is, after 23-7-1996. On the date of the receipt of these items, the above Clauses (a) & (b) were not in existence upon amendment of the Rule by Notification No. 14/96 ibid. On that date, the eligibility of capital goods for Modvat credit under Rule 57Q depended, by and large, on their Tariff classification. As per Clause ....