TMI Blog1996 (4) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... e Revenue. Appeal No. E/1573/95-NB 3. In this appeal, the appellants have filed declaration under Rule 57-I of the Central Excise Rules; on 25-3-1994 for availing Modvat credit of duty on capital goods namely Foundry Flexes, Electric wire and cables and welding electrodes. Modvat credit has been denied by the Assistant Collector on the ground that these items are not covered by the definition of Capital goods under Rule 57Q. On the other hand, Collector (appeals) observed that foundry flexes and welding electrodes do not come under the explanation of capital goods as appended with Rule 57Q, whereas Electric Wires and cables are capital goods covered under Rule 57Q. It was the contention of the department that use of electric wires and c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... O.T. crane is machine used for processing of goods and, therefore, fall within the definition of capital goods. It was contended on behalf of the Revenue that Collector (appeals) erred in holding that it is capital goods because of the fact that the Tribunal in the case of Tata Engineering Locomotive Co., Ltd. v. Collector of Central Excise, Pune, reported in 1994 (70) E.L.T. 75 (Tribunal) while deciding the admissibility of Notification No. 217/86-C.E. has clearly held that material handling equipments do not come under the definition of machines, machinery, plant, equipment, apparatus, tools or appliances used for producing or processing of any goods or for bringing about any change in any substance for the manufacture of final products ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Party succeeds on this issue. Appeal No.E/1576/95-NB 7. Modvat credit has been disallowed by the Assistant Collector on the ground that Central Excise Law as on date read with Notification No. 16/94-C.E.(N.T.), dated 30-3-1994 did not permit availment of Modvat credit on the basis of any GP-1 issued on 1-4-1994. In this case party has availed Modvat credit on the inputs namely Hot Briquetted Iron on the five gate passes dated 1-4-1994. Collector (appeals) accepted the plea of the party observing that the process of issue of gate passes had been started on the midnight of 31-3-1994 and duty in PLA has also been deposited on the same date, the movement of goods have actually started on the early hours of the following day. The process ..... X X X X Extracts X X X X X X X X Extracts X X X X
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