2007 (11) TMI 96

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....J.].- This Appeal is filed against the Final Order No.464 of 2004 dated 30.04.2004 made by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai. 2. The question of law formulated for entertainment of the appeal are as follows: "1. Whether the Tribunal is correct in holding that the light fittings which were not covered under the definition of capital goods given....

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..... The capital  goods  credit was sought to be  disallowed  on  the ground  that  the goods were ineligible capital goods  under Rule  57Q. The original authority allowed the credit holding inter alia that the goods were industrial in nature and hence eligible for credit. Aggrieved by the said order, the Revenue moved the commissioner (Appeals), who by h....

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....tings.  Whether  the availment of credit  in  respect  of lighting  fittings  under Rule 57DQ of  the  Central  Excise Rules  is correct or not is the only question involved.  The Supreme Court in the case of the Commissioner of Central Excise, Coimbatore v. Jawahar Mills Limited reported  in 2001(132) ELT 3 has held that having rega....