2001 (9) TMI 1070

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..... two appeals are filed by the same appellant. These are therefore disposed of under this common order. 2. The appellant had claimed credit under Rule 57Q of the duty paid on certain capital goods. The Commissioner (Appeals) observed that these goods could not be covered under Rule 57Q inasmuch as these goods did not contribute to the process of manufacture. 3. Subsequent to the impugned orders .....

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..... erefore is of an essential part. The observation of the Commissioner (Appeals) was that this did not participate directly in the process of manufacture. In paragraph 38 of the Tribunal judgment in the case of Jawahar Mills Ltd. v. CCE, Coimbatore, cited supra, this contention is held to be contrary to the Supreme Court judgment in the case of Indian Farmers Fertilisers Cooperative Ltd. v. Collecto .....

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