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TMI Blog2003 (7) TMI 554X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent. [Order]. - In this appeal which has been filed by the appellants against the impugned order-in-appeal, the issue relates to the availability of Modvat credit to the appellants on fabricated steel tanks mounted on a chassis. Both the authorities below have disallowed the Modvat credit of Rs. 2,16,000/- by holding that these are not eligible capital goods in terms of Rule 57Q of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e learned counsel is CCE & C, Belgaum v. Vishal Cotspin Ltd. [2002 (147) E.L.T. 326 (T) = 2002 (50) RLT 941], wherein credit on the hydraulic hand pallet trucks and weighing machines was allowed being eligible capital goods. The learned Counsel has also referred to the Tribunal's judgment in the case of CCE, Delhi-III v. Machino Plastics Ltd., 2001 (132) E.L.T. 71, wherein credit was allowed on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on in the invoices also through which the appellants have purchased these goods. The goods of this Chapter 87, stand excluded from the ambit of the definition of the 'capital goods'. The goods of this Chapter did not qualify for the definition of "Capital Goods" under Rule 57Q as it stood at the relevant time. The argument of the learned Counsel that without the goods in question, the metal rollin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e ratio of the law laid down in the case of CCE & C, Belgaum v. Vishal Cotspin Ltd., supra, is of no avail to the appellants. In that case, the capital goods involved were hydraulic weighing machines which were not excluded from the definition of capital goods at that time. Similarly, the ratio of the law laid down in the case of CCE, Delhi-III v. M/s. Machino Plastics, supra, is not applicable to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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