TMI Blog2003 (1) TMI 717X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal No. 7/2002-TRY (C.EX) (PNV) dated 8.3.2002, by which the learned Commissioner (Appeals) has set aside the order passed by the lower authority and allowed the appeal of the respondent-assessee and held that all these items are 'capital goods' under the erstwhile Rule 57Q of Central Excise Rules, 1944. While setting aside the order of the adjudicating authority, the Learned . Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the said capital goods viz. Check plate, Plate, Channels and Frame support were used for making operating platform around continuous pan , and the same is used to periodically check the boiling point of the syrup in the continuous pan in the sugar plant. Unless the platforms are available, it is not possible for the production personnel to understand the condition of the boiling syrup i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chequered plates and ITR plates would be eligible for Modvat credit as 'capital goods' under the erstwhile Rule 57Q of Central Excise Rules, 1944. Ld. Commissioner has also observed that this decision was challenged by the department and the Hon'ble Supreme Court has dismissed the Revenue appeal and upheld the CEGAT's order on merits. I also find from the Court room Highlights at p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l in the case of Jawahar Mills Ltd. v. CCE, Coimbatore which has been confirmed by the Apex Court reported in 2001 (132) ELT 3 (SC) = 2001 (97) ECR 541 (SC) 5. In view of the above position, I do not find any infirmity with the order passed by the learned Commissioner (Appeals) and the same is sustained. The appeal filed by Revenue is, therefore, rejected. Ordered accordingly. (Dictated and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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