NILKAMAL PLASTICS LTD. Vs. CC & CE, AURANGABAD

JUDGEMENT

(1.) THE limited issue for adjudication is the admissibility of cooling tower, water chiller and process cooler as capital goods. The assessees are manufacturers of plastic articles by injection moulding process. The water cooler cools the heated water. The chiller reduces the temperature of the water used for cooling the process. The process cooler is also an apparatus for chilling water.

(2.) THE Commissioner (Appeals) has relied on certain earlier orders of the Tribunal in rejecting the eligibility of these goods to Rule 57Q of the Central Excise Rules. Later judgment, however, went away from this ruling. The disputed articles covered in this proceeding were held as eligible inputs in the following judgments: