TMI Blog2001 (3) TMI 635X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondents manufacture Digital Telephone Switching System and accessories classifiable under Chapter Heading 8517.00. They availed Modvat credit on certain Inputs/Capital goods under Rules 57A and 57Q of the Central Excise Rules, 1944 which have been denied by the Additional Commissioner of Central Excise, Chandigarh by his order dated 2-4-1997. The total amount of credit is disallowed to the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot correct as the eligibility of these goods as Capital goods were not the subject matter of this case. However, it is observed that the Commissioner (Appeals) has allowed the Modvat credit on this item as inputs. Therefore, the contention in the appeal factually is not correct. (ii) Tool for MTU. - It is contended that assessee has claimed the Modvat credit on this item under Rule 57A which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tery operated tool/AMP Crimpring Head, Microflat CI, surface Plate.- In respect of these items, it is contended that they do not fall within the definition of capital goods as provided under Rule 57Q and, therefore, no Modvat credit is admissible on these items. It is observed that in the above cited decision of Surya Roshni Ltd. case, the Larger Bench of the CEGAT has held that any machines, ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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