Customs, Excise and Gold Tribunal – Delhi
Commissioner Of C. Ex. vs Triveni Engineering Industries … on 7 April, 1998
Equivalent citations: 1998 (102) ELT 572 Tri Del
ORDER
V.K. Agrawal, Member (T)
1. In this appeal Department has challenged the Collector (Appeals) Order allowing capital goods credit in respect of brass tubes and pipes as parts of boiler under Rule 57Q of the Central Excise Rules.
2. Shri Nayyar, ld. SDR, submitted that during the material period the boiler was covered by Explanation 1(d) of Rule 57Q and as such the pipes and tubes as parts of boiler will be eligible for being considered as capital goods. As the boilers have been specifically mentioned in Explanation 1(d) to Rule 57Q, the parts thereof are eligible capital goods for the purpose of capital goods credit.
3. In view of these facts, the appeal filed by the Department is dismissed.