TMI Blog2004 (4) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... 29/2003 (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 are engaged in the manufacture of Cotton Yarn falling under Headin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 manufacturing hall and are not used in the office attached to the mills and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der 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 records and perused the case law cited by the party. In the instant case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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, I am of the considered opinion that the impugned goods are eligible f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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