1999 (6) TMI 123

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..... er (J)]. The Revenue is aggrieved by the order of the Commissioner (Appeals), Central Excise, Ghaziabad who has held that power cables, electric motors, distribution board, static convertors, control panel and centrifugal pumps used in the factory of the respondents herein are capital goods within the meaning of Rule 57Q and hence entitled to Modvat credit. 2. None appears for the responde .....

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..... bles to give power for driving the machine used for production purpose. (v) Static convertor, electronic card, control panel : These are electrical/electronic panel used to provide variable speed of DC motors in main calender for producing required PVC film and sheeting etc. (vi) Air cooled water/fluid cooler : These are used for air conditioning of DC panel room. These are essentially require .....

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..... of machine and, therefore, covered by clause (A) of the explanation to Rule 57Q as it stood even prior to 16-3-1995. Air Cooled Water/fluid cooler is used for efficient working of the control panels and motors and is, therefore, an item eligible to capital goods credit. The Department seeks to deny credit on this item on the basis of the judgment of the Tribunal in the case of Commissioner v. S .....

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