ORDER
G.A. Brahma Deva, Member (J)
1. Whether the following items are eligible capital goods in terms of Rule 57Q is an issue to be considered herein.
1) PVC Insulated cables and wires
2) Armoured cables
3) Cable glands
4) HRC tubes
5) Electric and Electrical goods
6) Feeder door with accessories
7) Load stop-Miniature Circuit Breaker
8) Fuse & Test-off Auto marking
9) Cables
10) Switch Board Component
11) Electronic goods
12) Loose assembly switch
13) Paint and Wire
14) Fuse glass
15) Spare kit
16) Overload assembly
17) Kit unloader
18) Endusureno holes
19) Limit Switch
20) Over load relay contact kit
21) Contractor push button
22) Control Panel mixture
23) Central panel energy distribution panel
24) Junction box
25) Motor Control centre for water treatment
26) Motor Control centre for distribution board
27) Sun overt
28) MS ducting and minimum trays
29) Power contractor
30) PVC cables
31) Underground copper cable
32) Control Panel
33) Junction box & Fuse Ceramic
34) Parts of material handling equipment
35) Material handling valve
36) Vacuum breaker
2. I find that the Commissioner (Appeals) while allowing the appeal filed by the party has relied upon the decision of the Tribunal in the case of Jawahar Mills Ltd. . The view taken by the Tribunal was upheld by the Supreme Court as . Since the issue herein has been properly analysed by the Commissioner, following the ratio of the decision of the Tribunal I am not inclined to interfere with the order. Accordingly, these appeals are dismissed.
(Pronounced and dictated in open Court)