2010 (5) TMI 281

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..... such, it is contended on behalf of the appellants that they are entitled for credit on the impugned goods as these are capital goods specified under the then Rule 57Q of the Central Excise Rules, 1944. Held that- the impugned order insofar as it relates to ‘rotary conical jacketed cylindrical dryer’ is set aside and the appeal is allowed with consequential benefit to the appellants. - E/337/2003 .....

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..... Excise Rules, 1944. As regards the other item namely 'Batch controller', the duty credit involved being a small amount of Rs. 6,725/-, Shri M.N. Bharathi, learned counsel appearing for the appellant states that the appeal is not being pressed in respect of this item. 2. After hearing both sides, I find that the impugned item namely 'rotary conical jacketed cylindrical dryer' described as pressur .....

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