9911796707
TMI Blog1999 (10) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : Jyoti Balasundaram, Member (J)]. - The appellants are aggrieved by the order of the lower Appellate Authority who has denied credit on certain items used by them in the manufacture of VP sugar and molasses holding that they are not capital goods within the definition of capital goods under Rule 57Q of the Central Excise Rules, 1944. 2. I have heard both sides. The appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of Ester Industries v. Collector of Central Excise, Meerut reported in 1999 (107) E.L.T. 154 that the generator sets are covered by the definition of the capital goods credit under clause (c) of the explanation to Rule 57Q. Following the ratio of this order, I hold that diesel generator set is eligible to credit. (c) Safety valves : This item has already been held to be eligible ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o capital goods credit in the assessee's own case in the Final Order cited supra and hence I hold that this item is entitled to credit. (f) Rubber Flexible connection : This is used in the sugar grader and is a part of the sugar grader where sugar is sorted into various grades prior to its packing. Grading of sugar is definitely a part of the packing process and packing is essential to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evators used to lift sugar garders which are placed at a height of 19 mtrs. above ground level. These are in the nature of material handling equipment covered by earlier decision of the Tribunal reported in 1997 (96) E.L.T. 354 in the case of Grasim Cement v. Collector of Central Excise, Raipur and accordingly I hold that the appellants are entitled to credit on this item. 3. In the result, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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