2006 (4) TMI 20

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.... the matter to the Division Bench for reconsideration of the decision in appellant's own case vide Final Order No. A.1205-NB, dt. 8-9-2003 in Appeal No. E/569/03-NB(S) [2004 (176) E.L.T. 887 (Tri.)]. In this case the Tribunal that the appellants are not entitled for the benefit of Modvat credit as capital in respect of Fluorescent Tubes as these are not specified goods under the : of Rule 57Q of C....

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.... parts and components, spares and accessories of specified goods are also covered under the definition of capital goods. The adjudicating authority in the impugned order disallowed the credit after relying upon the decision of the Tribunal which is in favour of the Revenue. 3. The contention of the appellant is that as per the board circular dt. 2-12-1996, it has been clarified that manufacture....

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....ed by the Board circular dt. 2-12- 1996 and without taking into consideration this circular it was held that as the goods are not in question, are classifiable under Heading 85.34 of the Tariff which is not specified goods under Rule 57Q of Central Excise Rules, therefore, credit is not available. As the Board has clarified that the Component parts/parts and accessories of specified goods are enti....