TMI Blog2003 (6) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... for pumps, Xomox valve, energy conservation equipment, Glass Filled PTFE rod. Grid element and Bibby resilient couplings. PVC pipes, wire braided steam hose, Rubber hose assessory, Pipes, Tubular type marcooler fan, flanges, hacksaw blades, bolts and nuts, chlorine cylinder valves, Paceman styles, Equipment for HCL absorption, Fork lifts and spares., Iron rods, Computer parts, Hydrogen gas cylinders, light fittings, Oaskot and gaskol spares, push rod Indian galss tube rotametor. It would be seen from the above list that all the above items are falling within the definition of capital goods except the following: Seals and seal spares, paceman styles, Hacksaw blades, rubber lining, adhesives, Neopreme Hose connectors, Indion, Transformer oil, gasket and gasket spares These are all falling under the category of consumables and therefore not covered within the definition of capital goods under Rule 57Q Iron Rods and Cement : These are used for civil construction work of the building or in the construction of supports to hold the equipments at proper places and hence these are not capital goods for the purpose of Rule 57Q and its value is also not included in the assessable value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the assessee in both the appeals is extracted herein below: Chemplast Sanmar Ltd., Chennai v. CCE, Tiruchirapalli Table of Case Law and Goods Sl. Goods Case Law No. 1. Seals and seals a) CCE v. Jawahar Mills Ltd. 2001 (132) spares ELT 3 (SC) : 2001 (97) ECR 541 (SC) b) Synthetics Chemicals v. CCE 1999 (111) ELT 705 (T) c) CCE v. Tiwari Sugar Complex 1998 (102) ELT 750 2. Rubber lining a) CCE v. Kothari Sugars Ltd. 2001 (136) ELT 1071 b) Lalji Board Industries v. CCE 1999 (82) ECR 775 (T) 3. Adhesives CCE v. Chemplast Sanmar 2001 (45) RLT 440 (T) : 2001 (98) ECR 104 T 4. Neoprene house a) CCE v. Birla Jute Inds. Ltd. 2002 connector (139) ELT A 93 b) CCE v. Chemplast Sanmar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 (150) ELT 84 (T) 4. Paceman styles a) Polyplex Corporation Ltd. v. CCE 2000 (115) ELT 87 Affirmed in 2001 (132) ELT 3 (SC) : 2000 (88) ECR 675 (T) b) CCE v. Chemplast Sunmar 2001 (132) ELT 504 (T) : 2001 (98) ECR 104 (T) 5. Hacksaw Blades Batliboi Co. v. CCE 1998 (97) ELT 108 (T) : 1998 (75) ECR 18 (T) Appeal No. E/622/99 630/99 CCE, Tiruchirapalli v. Chemplast Sanmar Ltd. Chennai Table of Case Law and Goods Sl. Goods Case Law No. 1. Switch Gear a) CCE v. Jawahar Mills Ltd. 2001 132 ELT 3 (SC) b) Nahar International v. CCE 2000 123 ELT 767 (T) c) CCE v. Pittie Cement 1999 112 ELT 1050 (T) d) Kanoria Chemicals v. CCE 1997 95 ELT 301 (T) 2. Grid Element a) CCE v. Jawahar Mills Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t ELT 293 (T) b) Maihar Cement v. CCE 2000 (125) ELT 629 (T) 13. PVC Cables a) CCE v. Surya Roshni 2001 (128) ELT 293 (T-LB) b) CCE v. Jawahar Mills Ltd. 2001 132 ELT 3 (SC) c) CCE v. Indore v. Flex Industries 1999 (113) ELT 425 (T) 14. Energy a) CCE v. Carborundum Universal Conservation 2001 (130) ELT 752 (T) equipment 15. Glass filled a) Lupin laboratories v. CCE 1998 PTFE Rod (100) ELT 52 (T) b) Malco v. CCE, Coimbatore 2001 (136) ELT 182 16. Pipes, Flanges a) CCE v. Surya Roshni Ltd. 2001 (128) ELT 293 (T) b) CCE v. Birla Jute Inds. Ltd. 2002 (139) ELT A 93 c) CCE v. Chemplast Sanmar Ltd. 2001 (132) ELT 504 17. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
