TMI Blog2005 (8) TMI 215X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Rules, 1944 for the month of April, 1996 on the ground that the said items were not eligible for capital goods credit under the said Rule. Hence the present appeal. 2. Learned Counsel for the appellants submits that flame-proof light fittings and accessories are special construction light fittings which are to be used where explosive/flammable gases are likely to occur in normal operatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at eligibility of flame-proof light fittings for Modvat credit under Rule 57Q for the period February to April, 1996 has been settled in favour of the appellants by this Bench vide final order No. 1023/2005, dated 18-7-2005 passed in appeal No. E/590/2004. Learned SDR reiterates the findings of the Commissioner (Appeals) and also has referred to the Tribunal's decision in Jaypee Bela Plant v. CCE, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rly assembled, and internal explosion of the flammable gas or vapour which may enter or which may originate inside the enclosure without suffering damage and without communicating the internal inflammation to the external flammable gas or vapour, through any joint or other opening in the fittings." Unless such fittings were used, highly inflammable gases such as methane, ethylene, acetylene, etc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dustrial area. It was after noting this fact that the Tribunal disallowed capital goods credit to the party in respect of the light fittings. 5. For the reasons already noted, it is held that capital goods credit was available to flame-proof light fittings used by the appellants in their plant during April, 1996. The impugned order is set aside and this appeal is allowed. (Dictated and pronoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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