2011 (11) TMI 354

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....rivastava, counsel for the respondent   Judgement   O R A L O R D E R   1. Heard learned counsel for the parties.   2. This reference has been filed under Section 35-H (1) of the Central Excise Act, 1944 (for short "the Act, 1944") seeking a direction to the Customs, Excise and Gold (Control) Appellate Tribunal (for short "the Tribunal") to refer, inter alia, the fo....

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....' in terms of explanation to 57-Q (1) of the Rules, 1944 ?".   3. On perusal of the reasons assigned by the Tribunal, it appears, that the items namely; Speed Controllers/Transducers/Electrical Speed Switch, Bus Duct/Transformer Chocks/Solonoid, Parts of PCC/Power Control, Electric Appliances/Items/Electronic Equipment GI Earthing Stripe, Static Convertor, Capacitor Insulator, L.M. Cabinet....

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....on control equipments are an essential part or are a machine, machinery, plant, equipment, apparatus, tools or appliances used for producing or processing of any goods or for bringing about any change in any substance for the manufacture of final product i.e. cement, in the present case. The pollution control equipment, may, at the most, be relevant to maintain un-polluted atmosphere by not emitti....

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....ers v. Jawahar Mills Ltd. & Others1 observed as under :   "4. The aforesaid definition of "capital goods" is very wide. Capital goods can be machines, machinery, plant, equipment, apparatus, tools or appliances. Any of these goods if used for producing or processing of any goods or for bringing about any change in any substance for the manufacture of final product would be "capital goods",....