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(ii) Alternatively, goods in question are part/ component of a plant,         machine, machinery are eligible to capital goods credit in terms of clause (b) of explanation (1) to Rule 57Q are a part/component.

(iii) Alternatively the goods in question were eligible to Modvat Credit as inputs in terms of Rule 57A inasmuch as the larger bench of the Hon'ble Tribunal held in the said case that the definition of the term input was wide enough to include even machine, machinery, plant, equipment and that it was only because of the exclusion clause to Rule 57A that excluded capital goods from its purview. As a natural corollary of the same, it was contended that if goods in question are not covered in the definition of capital goods the same would necessarily be covered as input in terms of Rule 57A.

(ii) Alternatively, goods in question are part/ component of machine/         machinery and are eligible to capital goods credit in terms of clause (b) of explanation (1) to Rule 57Q.

(Hi) Alternatively the goods in question were eligible to Modvat Credit as inputs in terms of Rule 57A inasmuch as the larger bench of the Hon'ble Tribunal held in the said case that the definition of the term input was wide enough to include even machine, machinery, plant, equipment and that it was only because of the exclusion clause to Rule 57A that excluded capital goods from its purview. As a natural corollary of the same, it was contended that if goods in question are not covered in the definition of capital goods the same would necessarily be covered as input in terms of Rule 57A.

ii) Alternatively, goods in question are part/component of machine /machinery plants which arc eligible capital goods credit in terms of clause (b) of explanation (1) to Rule 57Q are a         par/component of a plant eligible to credit.

(iii) Alternatively the goods in question were eligible to Modvat Credit as inputs in terms oi' Rule 57 A inasmuch as the larger bench of thc Hon'blc Tribunal held in the said case that the definition of the term input was wide enough to include even machine, machinery, plant, equipment and that it was only because of the exclusion clause to Rule 57A that excluded capital goods from its purview. As a natural corollary of the same, it was contended that if goods in question are not covered in the definition of capital goods the same would necessarily be covered as input in rerms of Rule57A.

(ii) Alternatively, goods in question are part/component of machine /machinery plants which are eligible capital goods credit in terms of clause (b) of         explanation (1) to Rule 57Q are a par/component of a plant eligible to credit.

(iii) Alternatively the goods in questiorrwere eligible to Modvat Credit as inputs in terms of Rule 57 A inasmuch as the larger bench of the Hon'ble Tribunal held in the said case that the definition of the term input was wide enough to include even machine, machinery, plant, equipment and that it was only because of the exclusion clause to Rule 57A that excluded capital goods from its purview. As a natural corollary of the same, it was contended that if goods in question are not covered in the definition of capital goods the same would necessarily be covered as input in terms of Rule 57A.