1999 (6) TMI 121

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..... -  In this case, credit on the following items used by the appellants herein in the manufacture of sugar has been disallowed for the reason that the items were specified as Capital goods only with effect from 16-3-1995 and therefore, during the period in dispute which is prior to 16-3-1995, they were not covered by the definition of Capital goods under Rule 57Q of the Central Excise Rules, .....

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..... is not correct to conclude that the items came under the purview of Rule 57Q only with effect from 16-3-1995 when they were specifically enumerated under a notification. He relies upon the decision of the Larger Bench of the Tribunal in the case of Jawahar Mills v. Commissioner of Central Excise reported in 1999 (108) E.L.T. 47 in support of his contention that all the items set out above are ent .....

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..... p;3. Used in Mill House to lubricate Transformer 4000 KVA 4. Used for controlling and passing electricity as required for different machinery in plant Pressure Transmitter 6. Used with boiler Compressor 7. Used in Boiler House to burn sulphur Fabrication of S.H. Coils 8. Used in Boiler House 5. Therefore, all the items would be covered by the definition of capita .....

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