TMI Blog2011 (11) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... , Coimbatore & Others v. Jawahar Mills Ltd. & Others (2001 - TMI - 45934 - SUPREME COURT OF INDIA) wherein it was held that, definition of capital good is very liberal and includes goods used in manufacture of final product directly - indirectly. - Tribunal directed to refer question of law to the HC. - C E R No 37 of 2000 - - - Dated:- 1-11-2011 - Shri Satish K Agnihotri, Shri Radhe Shyam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... definition of `capital goods' in terms of explanation to 57-Q (1) of the Central Excise Rules, 1944 (for short "the Rules, 1944");" and (ii) "whether the material handling machinery/equipments are used for producing or processing of any goods or for the process of final product or bringing about any change in any substance for the manufacture of final product, or used after production or processi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the material handling equipments are used for producing or processing of any goods or for bringing about any change in any substance for the manufacture of final product i.e. cement in the instant case. Thus, the same does not raise any substantial question of law directing the Tribunal to refer the same to this Court for adjudication under the provisions of the Act, 1944. 5. The Tribunal has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the material handling machinery/equipment, it is also not explained asto how the material handling equipments are used for producing or processing of any goods or for the process of final product or bringing about any change in any substance for the manufacture of final product. For want of complete factual details, the decision of the Tribunal seems to be erroneous. 7. The Supreme Court i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as capital goods and thus qualify for availing MODVAT credit. The goods enumerated in clause (c) need not be used for producing the final product or used in the process of any goods for the manufacture of final product or used for bringing about any change in any substance for the manufacture of final product and the only requirement is that the same should be used in the factory of the manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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