2006 (3) TMI 156

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....pital goods used in the factory was granted to a manufacturer under Rule 57Q of the Central Excise Rules, 1944 (hereinafter referred to as "the Rules"). Explanation (1) to Rule 57Q of the said rules defines capital goods. The relevant portion of the said Explanation (1) to Rule 57Q is quoted herein below : "(a)      machines, machinery, plant, 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 Products" : (b)        ………… (c)        ………… (d)        Following goods falling within the Sche....

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....al rejected the said contention of the appellant. The Tribunal held that the Structural Support is used for installation of conveyor and since material handling equipments are eligible for credit, therefore, denial of credit on these supporting structure for conveyor is not correct as the supporting structures are accessories of the conveyor system and it is a material handling system which is covered by the definition of capital goods. 4.Regarding Stacker Reclaimers, the Tribunal held that Stacker Reclaimers are used as material handling equipment and material handling is an integral process during manufacture of final products and, therefore, credit cannot be denied on these parts of Reclaimers. These are covered by definition of capit....