9911796707
TMI Blog1999 (9) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... The Revenue is in Appeal against the order of the Commissioner of Central Excise, Delhi dated 18-12-1997, by which the Commissioner (Appeals) had held that Cables, Regulators and Capacitors would be eligible for Modvat credit as 'capital goods'. 2. Ld. JDR Shri S. Ramanathan, appearing for the appellant Collector submits that the impugned order is not sustainable for the reason that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - [1997 (92) E.L.T. 229(T)] wherein the issue of admissibility of credit on wires and cables under Rule 57Q was involved. Ld. JDR submits in the instant case the only other item involved is 'capacitors'. 3. Shri Gopal Verma, Manager of Respondent firm who appeared for the Respondents referred to the memorandum of cross objection filed by Respondents and written submissions given thereunder. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant and therefore regarded as 'capital goods'. In paragraph 7 of the said order, the Tribunal had also observed that similar would be the position with regard to the 'C.I. Trumphet', and 'Capacitors' since C.I. Trumphets are used to pour molten metal into the mould. Capacitors are used in power factory equipment for regulating voltage of flow of power to the machines or other equipments. The Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s were essential as integral parts of their plant was accepted by the Tribunal in paragraph 24 of the said order.
5. In view of the case law relied on by the Respondents holding that Capacitors are eligible to be considered as capital goods under Rule 57Q and following the same, I find no merit in the Revenue Appeal.
6. The Appeal is, accordingly, rejected. X X X X Extracts X X X X X X X X Extracts X X X X
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