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TMI Blog2000 (3) TMI 1115X X X X Extracts X X X X X X X X Extracts X X X X ..... st Order-in-Appeal No. 239-CE/MRT/96 dt. 14.6.1996 passed by Commissioner (Appeals), Central Excise, Ghaziabad allowing modvat credit on four items namely (i) Conveyor System (ii) Automatic Testing Machines/Measuring Instruments (iii) Conductive Plastic Racks (part of conveyor system) and (iv) Overhead Bridge (part of conveyor system) under Rule 57Q of the Central Excise Rules, 1944. The Departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be deemed to have been covered by the definition of Capital goods prior to 16.3.1995. For the period prior to 16.3.1995, unless the item was used directly for producing or processing of any goods or for bringing about any change in the substance of the goods for the manufacture of final products or components, parts or accessories of such Capital goods, any such item will not be eligible for m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts. He also draws attention to the findings of the Commissioner (Appeals) in the impugned order in which he has observed that Notfn. No. 11/95 dt, 16.3.1995 had not brought about any change so far as the scope of the words "machinery, equipment and apparatus" was concerned. He had held that Notfn. No. 11/95 dt. 16.3.1995 was only clarificatory and cannot be interpreted in a manner so as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aforesaid decision. As regards Conductive Plastic Racks, these have also been explained as Storing Devices fitted with the Conveyor System. The earlier decisions of the Tribunal allowing modvat credit on Conveyor System would therefore apply to this item as well. In the light of the above findings, we find no merit in the Revenue Appeal and the same is accordingly, rejected. X X X X Extracts X X X X X X X X Extracts X X X X
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