2001 (9) TMI 1062

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..... both sides. 2. Revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the benefit of Modvat credit in respect of following items was allowed : (i)      Part of Kiln Control Panel (ii)     Elemex Terminal St 35 (iii)    Grate (iv)    Lining Plate (v)   &nb .....

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..... se of C.C.E. v. Jawahar Mills Ltd. is dismissed by the Hon'ble Supreme Court as reported in 2001 (132) E.L.T. 3 and the Hon'ble Supreme Court in para 4 of its judgment held as under : "The aforesaid definition of 'Capital goods' is very wide. Capital goods can be machines, machinery, plant, equipment, apparatus, tools or appliances. Any of these goods if used for producing or processing of any go .....

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..... and the only requirement is that the same should be used in the factory of the manufacturer. Thus, it can be seen that the language used in the explanation is very liberal." 5. In the present case, the Commissioner (Appeals) in the impugned order gave a finding of fact that the goods, in question, are used in production or processing of final product. This finding of fact is not controverted .....

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