2001 (12) TMI 178

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lling under Chapter 17 of the Schedule to the Central Excise Tariff Act, 1985. They availed Modvat credit on 'capital goods' under Rule 57Q of the Central Excise Rules, 1944 as per the particulars mentioned below : Period Amount Description of the capital goods 14-1-96 to 4-4-96 Rs. 1,41,673/- M.S Plates, ANGL Angles and CHNL Channels August, 96 to December, 96 Rs. 57,698/-....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....not covered within the ambit of Rule 57Q, as the same do not fall under the purview of machines, machinery, plant, equipment, apparatus, tolls or appliances used for producing or processing of any goods or for bringing about any change in any substance for manufacture of final products and further that they themselves are neither components nor spare parts or accessories for the aforestated machin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....inging about any change in the substance of the goods in the manufacturing stream and in the case under consideration, these conditions are not satisfied. 3. This appeal is against the impugned order of the Commissioner (Appeals). I have heard Shri P.L. Banga, authorised representative of the appellants and Shri Hitesh Shah, JDR, for the respondents. The ld. representative of the appellan....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ms on the ground that these do not fall within the definition of 'capital goods' since for the purpose of clause (a) to Explanation 1 appended to Rule 57Q, they are not machine, machinery, plant, equipment, apparatus, tools or appliances used for producing or processing of any goods or for bringing about any change in any substance and further, they themselves are neither components nor spare part....