TMI Blog2008 (9) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... ods u/r 57Q of the CER, 1944- findings of the Tribunal that these items are part of the machinery is a finding of fact. - Explanation to Rule 57Q is liberal in nature. Each case has to be decided on its own facts – credit allowed - 20 of 2001 with 1 of 2002 - - - Dated:- 5-9-2008 - Deepak Gupta and V.K. Ahuja, JJ. Shri Sandeep Sharma, Assistant Solicitor General, for the Petitioner. S/S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... frame sections as capital goods under Rule 57Q of the Central Excise Rules, 1944, which are used for supporting/keeping various machines in position and are not covered under the definition of capital Goods as given in Rule 57Q at the relevant time?" 4. The entire dispute is whether the Copper/Aluminium Conductor. Impeller and Bulldozer as well as cold frame sections can be treated as capital ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ify in this behalf : Provided that credit of specified duty in respect of any capital goods produced or manufactured- (a) in a free trade zone and used for the manufacture of final products in any other place in India; or (b) by a hundred per cent export-oriented undertaking or by a unit in an Electronic Hardware Technology Park and used for the manufacture of final products in any place in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ified duty' means duty of excise or the additional duty under Section 3 of the Customs Tariff Act, 1975 (51 of 1975)." 5. In the explanation to the Rule, Capital Goods have been defined to mean machines, machinery, plant, equipment, apparatus, tools or appliances used for producing or process of any goods. Even the components and spare parts of the aforesaid have been included in the definitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acitors etc. can be considered as Capital Goods we see no reason why the cold frame sections which hold together the machinery and the Copper/Aluminium Conductor, Impeller and Bulldozer will not fall within the definition of capital goods. The question whether a particular good is a Capital Good or not has to be decided in the context of its user and to this extent the findings of the Tribunal tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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