TMI Blog2000 (6) TMI 340X X X X Extracts X X X X X X X X Extracts X X X X ..... eference application filed by Commissioner of Central Excise, New Delhi, for referring the following question of law to the Hon ble High Court, arising out of Tribunal s Final Order No. A/600/99-NB, dated 17-6-1999 [2000 (116) E.L.T. 563 (Tri.)]. Whether the Electronic Control Panel Board and the Electrical transformers were capital goods during the period July-August, 1994 in terms of the mean ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... har Mills Ltd. v. CCE, Coimbatore, 1999 (108) E.L.T. 47(T); that distribution transformers was not covered under the definition of capital goods at the relevant time, that is 13-2-1995; that transformer was included in the definition of capital goods by Notification No. 11/95-C.E. (N.T.) dated 16-3-1995; that a question of law arises as to whether distribution tranformer can be regarded a machine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... needed for turning out or the creation of the goods. A question of law thus arises as to whether distribution transformer was covered by the definition of the capital goods given in Explanation to Rule 57Q before its amendment by Notification No. 11/95. Accordingly I allow the reference application filed by the Revenue with modification as Electronic Control Panel Board was not one of the product ..... X X X X Extracts X X X X X X X X Extracts X X X X
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