2000 (1) TMI 517

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..... by letter dated 10-12-1999 has requested to decide this appeal on merits in their absence, in the light of the decisions in Commissioner of Central Excise, Meerut v. Modi Xerox Ltd. - 1996 (88) E.L.T. 530 and C.C.E., Chandigarh v. Oswal Agro Furnace Ltd. - 1999 (111) E.L.T. 542. 2. For understanding the dispute in this case, a brief reference to the facts is necessary. The appellant is enga .....

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..... in appeal. The appellate authority, by Order-in-Appeal No. A-486/95, dated 21-11-1995 confirmed the order of the adjudicating authority. Hence this appeal. 3. Explanation to Rule 57Q of the Central Excise Rules, 1944 gives the scope and meaning of capital goods as : (a)     Machines, machinery, plant, equipment, apparatus, tools or appliances used for producing or proces .....

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..... rocessing of any goods or for bringing about any change in any substances, such machinery cannot fall under Rule 57Q whereby credit of duty can be claimed by the manufacturer. 4. According to me, an electronic weighing machine does help in weighing goods. That weighing machine cannot be used for producing or processing of any goods nor can it be used for bringing about any change in any subs .....

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..... g about any change in any substance in the course of the manufacture of the final products. A weighbridge in the factory can be utilised only for weighing materials that go in manufacture of the final product. So also the electronic weighing machine imported by the assessee. The benefit of capital goods credit was denied to the assessee on the ground that it was only weigh bridges that are entitle .....

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..... of this Tribunal came to the conclusion that weighing machine plays a necessary part in manufacture and marketing the goods and it is a necessary capital equipment. 5. I am in respectful agreement with these observations made by this Tribunal in the decisions referred to above. Consequently, I hold that the authorities below were not justified in denying capital goods credit in respect of th .....

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