Commissioner of C. Ex. Vs. Triveni Engineering Industries

Commissioner of C. Ex. vs Triveni Engineering Industries

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Apr 07, 1998

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Citation: sooperkanoon.com/13248
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On: Apr 07, 1998
Subject: Service Tax

Case Summary

AI-generated summary - not the official court judgment text.

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

Commissioner of C. Ex.

Respondent

Triveni Engineering Industries

Legal References

Reported In: (1998)(102)ELT572TriDel

Excerpt

1. in this appeal department has challenged the collector (appeals) order allowing capital goods credit in respect of brass tubes and pipes as parts of boiler under rule 57q of the central excise rules.2. shri nayyar, ld. sdr, submitted that during the material period the boiler was covered by explanation 1(d) of rule 57q and as such the pipes and tubes as parts of boiler will be eligible for being considered as capital goods. as the boilers have been specifically mentioned in explanation 1(d) to rule 57q, the parts thereof are eligible capital goods for the purpose of capital goods credit.3. in view of these facts, the appeal filed by the department is dismissed.

Full Judgment

1. In this appeal Department has challenged the Collector (Appeals) Order allowing capital goods credit in respect of brass tubes and pipes as parts of boiler under Rule 57Q of the Central Excise Rules.

2. Shri Nayyar, ld. SDR, submitted that during the material period the boiler was covered by Explanation 1(d) of Rule 57Q and as such the pipes and tubes as parts of boiler will be eligible for being considered as capital goods. As the boilers have been specifically mentioned in Explanation 1(d) to Rule 57Q, the parts thereof are eligible capital goods for the purpose of capital goods credit.

3. In view of these facts, the appeal filed by the Department is dismissed.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Commissioner of C. Ex. vs Triveni Engineering Industries Same Subject Service Tax