COMMISSIONER OF CENTRAL EXCISE, CHANDIGARH Vs. HIM CHLORATE

JUDGEMENT

(1.) THE respondents manufacture Sodium Chlorate falling under sub -heading 2829 of Schedule to the Central Excise Tariff Act, 1985. During the period July, 96 they have availed modvat credit of Rs. 46,200/ - on Copper Flexible and Oil circuit breakers etc. as capital goods under Rule 57Q of the Central Excise Rules, 1944. The Asst. Commissioner of Central Excise, Shimla vide his Order dated 23.6.98 observed that these instruments installed in their plant are a mechanical device for producing, carrying & breaking the currents under normal circuit conditions and also making, carrying for a specified time and breaking currents under specified abnormal circuit conditions such as those of short circuit etc. Accordingly, the Asst. Commissioner in his order observed that this item is properly covered under the definition of capital goods as provided in Clause (i)(b) of Sub -rule (1) of Rule 57Q and allowed the credit to the party.

(2.) THIS is the second stage appeal of the Revenue. I have heard Shri A.S. Bedi, SDR for the appellants and Shri Vinod Sharma, Advocate for the respondents. I have considered the submission made before me by both the sides. It is observed that the items under consideration used in the manufacturing process adopted by the respondents is full covered by the ratio of the judgment of the Hon'ble Supreme Court in C.C.E. Coimbatore v. Jawahr Mills Ltd. - 2001 (130) E.L.T 3 (S.C). Therefore, there is no force in this appeal and the same is rejected.