TMI Blog2001 (12) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... 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/- M.S. Plates, ANGL Angles and PLTS Plates. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 machine, machinery, plant etc. as per clause (b) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 appellants submits that without the use of the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in 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 parts or accessories of the aforestated machine, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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