COMMISSIONER OF C. EX. Vs. LUPIN LABORATORIES

JUDGEMENT

(1.) EXTENSION of Modvat credit on the following items, holding that they are not covered by the definition of capital goods under Rule 57Q of the Central Excise Rules, 1944 has been challenged by the Revenue in the above appeal:

(2.) WE have heard Shri Dubey, learned DR and Shri Shiv Dass, learned Advocate. The Digital Panel Meter is used for measuring purposes i.e. for checking the conductivity of de -ionized water used for producing bulk drugs. Welding Socket is used to mount PH Electrode holder on reactor for on line PH Monitoring. Buffer Amplifier is used to check the PH of bulk drug and Buffer Amplifier is part of PH Electrode. The decisions of the Tribunal have already held that measuring instruments, equipment used for measurement of materials and checking instruments are eligible for credit under Rule 57Q as rightly noted by the Commissioner (Appeals) in his order. Therefore, we see no reason to interfere with the impugned order and accordingly uphold the same and reject the appeal.