TMI Blog2002 (10) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... dit in respect of Truck Loading Machine on the ground that the said machine is not utilised for the manufacture of excisable goods or for processing of goods or for bringing about any change for manufacture of final goods. The learned Advocate, further, submitted that truck loading machine is a composite machine installed in the packing plant and is a part of packing plant itself; that the packing plant consists of a Cement silo in which cement is stored from where it is mechanically pushed into the packing section and after filling cement in the bags, the bags are discharged mechanically on to a conveyor belt, which then transports the bags to various locations; that one belt diverts the bags for loading into the trucks; that the process o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and ready for disposal; that as the manufacturing activity is complete, it cannot be said that the impugned machine is used for producing or processing any goods or for bringing about any change; that accordingly capital goods credit has been rightly disallowed by the Commissioner. 3.1 The learned Advocate mentioned that the Commissioner has disallowed the Modvat credit in respect of Transformer on the ground that only transformer of above 75 KVA is eligible as capital goods and the capacity of the transformer has not been mentioned in invoice or in submissions made by them. He contended that nowhere in the show cause notice was ever a case made out that the transformer was not of the requisite capacity of 75 KVA or above; that the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xplanation. He relied upon the decision in the case of Rosa Sugar Works v. C.C.E., 1999 (114) E.L.T. 950. 6. I have considered the submissions of both the sides. In the case of C.C.E., Coimbatore v. Jawahar Mills Ltd., [2001 (132) E.L.T. 3 (S.C.) = 2001 (45) R.L.T. 739 (S.C.)], the Apex Court has considered the definition of Capital Goods as given in Explanation to Rule 57Q of the Central Excise Rules, 1944. The Supreme Court has held that "Capital Goods can be machines, machinery, plant equipment apparatus, tools or appliance. Any of these goods if used for producing or processing of any goods or for bringing about any change in any substance for the manufacture of final product would be 'Capital Goods,' and therefore, qualify for availi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e ratio of the decision of the Larger Bench of the Tribunal in the case of C.C.E., Indore v. Surya Roshni Ltd. [2001 (128) E.L.T. 293 (T-LB) = 2001 (42) RLT 817] and Apex Court's decision in Jawahar Mills Ltd., the Transformer, spares and tyres for Material Handling Equipments are Capital Goods as the transformer is used for producing or processing goods and spares for material handling goods are covered by clause 1(b) of the Explanation to Rule 57Q. I, therefore, allow the appeal in respect of transformer, spares and tyres for material handling equipment. 8. It is observed that structure is only to provide a support to ESP Hopper. Applying the ratio of the Supreme Court's decision in Jawahar Mills and the decision of Larger Bench of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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