2004 (4) TMI 232

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....., the appellants herein is directed against Order-in-Appeal No. 329/2003 (SCN)-TRY-II, dated 29-7-2003 passed by the Commissioner of Central Excise (Appeals), Trichy by which the Commissioner has held that the goods viz. Lighting, Fittings and parts thereof, falling under Heading 94.05 of CETA, 1985 is not eligible to Modvat credit. 2. The brief facts of the case are that the appellants herein....

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....ome in appeal. 3. Shri R. Masilamoney, learned Consultant for the appellants submitted that the goods involved are capital goods for industrial use having several pieces mounted with mirror optic and illumination system to cover the entire installed area of the machinery of the appellants and are eligible for the benefit of Modvat credit under Rule 57Q. The goods were used inside the manufactur....

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....any substance for the manufacture of the final product as required under the Rules. She further submitted that since the lighting Fittings involved in the present case, have not participated in the production of final products in the appellants' factory, they are not eligible for the benefit of Modvat credit under Rule 57Q. 5. I have considered the rival submissions and gone through the case re....

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....e Hon'ble Supreme Court in the case of CCE, Coimbatore v. Jawahar Mills reported in 2001 (132) E.L.T. 3 (S.C.) has held that power cables and capacitors, control panels, cables distribution boards, switches and starters, air compressors and electric wires/cables would qualify for benefit as capital goods under Rule 57Q. Following the ratio of the judgments of the Hon'ble Apex Court as noted above,....