2007 (3) TMI 581

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....ppeal against the impugned order in respect of eligibility of Cenvat credit on the capital goods namely "Plain Plates of Steel". The respondent is engaged in the manufacture of Fluorescent Tube Light, Vacuum and Gas filed Bulb and parts of Lamps. The respondent availed Cenvat credit on Plain Plates of Steel has been used for fabrication of the chimney of the glass furnace. The adjudicating authori....

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....208.11 of the Central Excise Tariff Act, 1985 are neither machinery nor parts, components or accessory of any machine and hence, are not covered within the purview of capital goods as defined under Rule 57Q of Central Excise Rules, 1944. 4. After hearing the learned DR and on perusal of the records, it is seen that the respondent availed Modvat credit in the year March 1998. Glass furnace cl....