CCE, DELHI Vs. CENTURY TUBES LTD.

JUDGEMENT

(1.) Both the Assistant Commissioner and Commissioner (Appeals) have held that Static Convertor which is a process control instrument used for speed control and protection of motors used for driving the machine for manufacture of (sic) products, is capital goods covered under the definition of Rule 57Q(1)(b) of the Central Excise Rules.

(2.) On hearing Learned SDR Shri A.K. Jain, perusing the records and noting the use of the static convertor in the factory of the respondent, I hold that credit is admissible on this item in the light of several decisions of the Tribunal including Marvel Vinyls Ltd. vs. CCE, Meerut 1997 (90) ELT 361. Therefore, I uphold the impugned order and reject the appeal.