Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)(78)ELT365TriDel
..... 105 of the table annexed to the notification which exempted "automatic wire cutting and stripping machine with or without welding attachment or semi-conductors, capacitors or resistors" falling under chapter 84 or 85 or 90 or 92 of the customs tariff and used in the electronic industry, from duty in excess of 20% ad valorem. ..... , dated 19-6-1980 (as amended) covers "automatic wire cutting and stripping machine with or without welding attachment or semi-conductor, capacitor and resistors." 5. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
1. the revenue in this appeal challenge the commissioner's (appeal) orders holding the following items as capital goods eligible for modvat credit. electrical panel board, power supply, transformer, fuses, semiconductor devices, capacitor, air compressor, air dryer and oil cooler assembly.2. the claim made is that these cannot be considered as capital goods on the ground that these items do not participate in the process of manufacture. reliance is placed on the tribunal judgment in the case of m/s. shanmugaraja spinning mills pvt. ltd., (1997 (89) elt 84 (t).3. i observe that the m/s. shanmugaraja spinning mills pvt. ltd., judgment is no longer good law. the supreme court have upheld the tribunal's order holding that all electrical machineries, wires, cables etc. as admissible goods. {2001 (132) elt 3 (sc)} the assessees are manufacturing plastics articles, which require machinery, etc. for heating of raw materials and for cooling of finished products. air compressors are held as eligible goods in the tribunal judgments in the case of modern petrofils (1997 (96) elt 404 (t). heating and drying machineries are also similarly eligible. (tapioca products v. cce, cochin, 4. apart from relying on m/s. shanmugaraja spinning mills pvt. ltd., (supra) judgment, the revenue have not shown how the machines do not qualify for availing modvat credit.
Tag this Judgment!Court : Jharkhand
..... learned counsels for the petitioners submits that according to clause 1.4 of the terms and conditions of tariff order 2003-04 all other terms and conditions in respect of meter rent, supply at lower voltage capacitor charge, circuit-breaker charge, electricity duty, rebate, security deposit, surcharge for exceeding contract demand etc. .....
Tag this Judgment!Court : Jharkhand
..... learned counsels for the petitioners submits that according to clause 1.4 of the terms and conditions of tariff order 2003-04 all other terms and conditions in respect of meter rent, supply at lower voltage capacitor charge, circuit-breaker charge, electricity duty, rebate, security deposit, surcharge for exceeding contract demand etc. .....
Tag this Judgment!Court : Jharkhand
..... learned counsels for the petitioners submits that according to clause 1.4 of the terms and conditions of tariff order 2003-04 all other terms and conditions in respect of meter rent, supply at lower voltage capacitor charge, circuit-breaker charge, electricity duty, rebate, security deposit, surcharge for exceeding contract demand etc. .....
Tag this Judgment!Court : Jharkhand
..... learned counsels for the petitioners submits that according to clause 1.4 of the terms and conditions of tariff order 2003-04 all other terms and conditions in respect of meter rent, supply at lower voltage capacitor charge, circuit-breaker charge, electricity duty, rebate, security deposit, surcharge for exceeding contract demand etc. .....
Tag this Judgment!Court : Chennai
..... the 'charge for electricity' mentioned in section 56(1) refers to the electricity tariff; 'any some other than a charge for electricity' referred to in section 56(1) means charges other than tariff charges such as capacitor compensation charge, excess demand charge, belated payment surcharge, additional security deposit, name transfer charge, re-connection charge, meter related charges etc. .....
Tag this Judgment!Court : Chennai
..... the 'charge for electricity' mentioned in section 56(1) refers to the electricity tariff; 'any some other than a charge for electricity' referred to in section 56(1) means charges other than tariff charges such as capacitor compensation charge, excess demand charge, belated payment surcharge, additional security deposit, name transfer charge, re-connection charge, meter related charges etc. .....
Tag this Judgment!Court : Karnataka
..... balance work under the aforesaid tender, it is the allegation of the complainant that k.b.kumar who was awarded work without calling for tender, raised bills for installation of new pump, motor rewinding, panel board capacitor, starter and transformer and created false documents contending that he had performed the work between 07.4.2017 to 16.5.2017. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1998)(60)ECC358
..... in respect of industrial wires and cables, (electrical goods) with board panel board, control cables, control panels, press switch, cable glands, micro switch, module, switch parts and electrical capacitor, spare parts, the assistant collector in the impugned order had held that these items are electrical installations which forms a part of basic electrical infrastructure of any factory. ..... are used in the electrical installation of their plant; without the capacitors, there is a possibility that regular supply of electricity to the process plant is affected which may be lead to tripping down of the plant which is not only a safety hazard as their plant is a continuous process plant and the tripping of ..... with regard to switch parts and electrical capacitors they state that electrical capacitors and its parts viz. ..... electrical goods (switch board/panel boards) switches, electrical capacitors) 3. .....
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