TMI Blog1999 (12) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... this case are as follows :- 2. The Respondents are manufacturers of excisable goods falling under Chapters 52 55 of the Central Excise Tariff Act, 1985 and are availing the facility of capital goods credit under Rule 57Q of the Central Excise Rules. They took modvat credit of the duty paid on certain items of capital goods during the period, August to October 1995. The department proposed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned Commissioner (Appeals) was partly in favour of the assessees and partly in favour of the Revenue. Against that part of the order which is against the assessees, they have filed an appeal before the Tribunal, which is said to be pending. Against that part of the impugned order which is against the Revenue, the present appeal has come up before the Bench for hearing. 3. I have carefully e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the capacitors are electric installation which control/regulate the flow of power to the machines. They have further stated that the electrical goods merely supply electricity to the goods and hence, are not covered under the definition of capital goods . In respect of electric motor and the static converter supply transformer , it is observed, there is absolutely no ground whatsoever i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re rightly held to be eligible for modvat credit under Rule 57Q ibid by the lower appellate authority relying on the decisions of the Tribunal in various cases. I further observe that all the aforesaid goods can rightly be held to be covered by the expression capital goods under Rule 57Q ibid in the light of the interpretation given to the said Rule by the Larger Bench of the Tribunal in the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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