ORDER
S.S. Kang
1. The revenue filed this appeal against the order-in-appeal whereby the benefit of MODVAT credit in respect of parts of EOT cranes, was allowed.
2. The contention of the revenue is that the parts of cranes are not capital goods under Rule 57 Q of Central Excise Rules as they are not used for production or process of any goods or for bringing cut any substance for final product.
3. Heard both sides.
4. Rule 57 Q of Central Excise Rules, at the relevant time, provides a table for legible capital goods used in the factory of manufacturer. As per the Table, the EOT cranes falling under 84.26 of the Central Excise Tariff are eligible for the benefit of MODVAT credit as capital goods. S1. No.5 of the Table prescribes that components, spares & accessories of the goods special at s1.nos.1 to 4 are eligible for the benefit of MODVAT credit. As the revenue is not disputing the eligibility of modvat credit in respect of EOT cranes, therefore, as per the provisions of Rule 57 Q of the Central Excise Rules, the parts of the cranes are eligible for the benefit of credit.
5. In view of the above discussion, I find no infirmity in the impugned order. The appeal is rejected. (Dictated in Court).
