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Cce, Jaipur vs M/S. Rishabh Dev Textitles on 16 February, 2001 cites

C.C.E. vs New Gujarat Synthetics Ltd. on 30 August, 1995

3. The Appellate Tribunal under Order No. A/29498-NB has allowed capital goods credit in respect of Voltage Stabilise/Voltage Regulator under Rule 57Q following the decision of the Tribunal in the case of CCE Jaipur Vs. Shjanti Synthetics 1997 (20) RLT 689(CEGAT). It has been mentioned in the reference application that the definition of capital goods as given in Explanation to Rule 57Q does not cover the impugned good as these are not used for producing or processing of any goods or for bringing about change in any substances for the manufacture of final products.
Customs, Excise and Gold Tribunal - Delhi Cites 5 - Cited by 11 - Full Document

C.C.E. vs Shanmugaraja Spinning Mills Pvt. Ltd. on 11 August, 1996

Reliance has also been placed on the decision in the case of CCE Coimbatore Vs. Shanmugaraja Spinning Mills Ltd. 1997(89) ELT 84(T). It has also been urged that a Voltage Regulator/Stabiliser is not independent instruments which regulates electric current so that machinery engaged in the production process may not be affected due to lower or higher voltage and that the regulator may be essential for the safety of the machines but it does not make it eligible for capital goods credit.
Customs, Excise and Gold Tribunal - Tamil Nadu Cites 1 - Cited by 60 - Full Document

Commissioner Of Customs vs Surya Roshni Ltd. on 7 January, 1999

5. The Larger Bench of the Tribunal in the case of CCE Indore Vs. Surya Roshni Ltd. 2001 (42) RLT 817, has held that if any particular goods satisfies the requirement mentioned in explanation to Rule 57Q, duty paid on such capital goods can be claimed by way of modvat credit by the manufacture. The Voltage Stabiliser/Regulator regulates and controls the power supply to the machines which are used for producing or processing of any goods or for bringing about any change in any substance for the manufacture of final products. It is not the requirements of the law that for allowing the benefit of Modvat Credit the specific goods should be mentioned in the Rule itself. Explanation 1(a) clearly provides that capital goods means machines/machinery, plants/equipment/apparatus/tools or appliances used for producing or processing of any goods or for bringing about any change. Accordingly, no question of law arises out of Tribunals order and therefore, the reference application is rejected.
Customs, Excise and Gold Tribunal - Mumbai Cites 1 - Cited by 78 - Full Document
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