Commissioner of Central Excise, Vs. M/S. Shree Ganesh Rolling

1. the revenue filed this reference application for referring the following question of law to the hon'ble high court.: whether the electric control penal is a capital and was not a capital goods as per the definition of the goods under rule 57-q of the central excise rules." 2. when the case was called none appeared on behalf of the respondents in spite of notice.4. the tribunal in the final order held that the electric control panels are part of magnetic lifts which cannot be operated without these electric panels and those control panels are part of the lifts.the revenue is not disputing the fact that magnetic lifts are not entitled for the benefit of capital goods. in this situation clause (b) of the rule 57q comes into operation which into operation which indicates parts of the machine and machinery mentioned in clause (a) of the rule. in view of the definition of the capital goods which also includes parts, the question of law has framed, does not arise form the final order. in view of the above, i find no merit in this application, the same is rejected.