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2000 (3) TMI 88
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....hereby the benefit of Modvat credit in respect of switch gear panel, protection chain for tyre and logic controller, was allowed as capital goods under Rule 57Q of the Central Excise Rules. Ld. DR, appearing on behalf of the revenue, submits that these goods are not capital goods as provided under Rule 57Q of the Central Excise Rules. He submits that a switch gear panel is a part of generator set ....
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....s Ltd. v C.C.E. reported in 1999 (108) E.L.T. 47 held that electric switches are entitled for the benefit of Modvat credit. In respect of logic controllers, he relies upon the decision of the Tribunal in the case of Jindal Polymers v. C.C.E. reported in 1998 (103) E.L.T. 569 (T). He also relies upon the decision of the Tribunal in the case of Mansurpur Sugar Mills reported in 1996 (87) E.L.T. 91 (....
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....e used for transport of material from one place to another and the Tribunal in the case of Mansurpur Sugar Mills (supra), held that the material handling equipment is entitled for the benefit of Modvat credit. As these protection chains are used as accessory to the material handling equipment, these are entitled for the benefit of Modvat credit. The Tribunal in the case of Jindal Polymers (supra) ....