2000 (3) TMI 1115

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....) 1. The Revenue Appeal is against Order-in-Appeal No. 239-CE/MRT/96 dt. 14.6.1996 passed by Commissioner (Appeals), Central Excise, Ghaziabad allowing modvat credit on four items namely (i) Conveyor System (ii) Automatic Testing Machines/Measuring Instruments (iii) Conductive Plastic Racks (part of conveyor system) and (iv) Overhead Bridge (part of conveyor system) under Rule 57Q of the Centra....

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....ding Notfn. No. 11/95 cannot be deemed to have been covered by the definition of Capital goods prior to 16.3.1995. For the period prior to 16.3.1995, unless the item was used directly for producing or processing of any goods or for bringing about any change in the substance of the goods for the manufacture of final products or components, parts or accessories of such Capital goods, any such item w....

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....cture of their final products. He also draws attention to the findings of the Commissioner (Appeals) in the impugned order in which he has observed that Notfn. No. 11/95 dt, 16.3.1995 had not brought about any change so far as the scope of the words "machinery, equipment and apparatus" was concerned. He had held that Notfn. No. 11/95 dt. 16.3.1995 was only clarificatory and cannot be interpreted i....