2000 (5) TMI 813

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..... roff, Advocate, for the Respondent. [Order per : Gowri Shankar, Member (T)]. No specific question for reference has been made, but the departmental representative states that the question which is inherent in the application would be, whether, in the light of the definition of the capital goods in Rule 57Q as it stood at the relevant time, goods used for process or producing any goods, o .....

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..... the expression materials required to be imported for the purpose of manufacture of products, to include material that are required in order to manufacture the resultant products, and held that the expression would cover material which though not used in the manufacture of the resultant product are required in order to manufacture the resultant product . He also points out that in paragraph 24 o .....

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..... nd it appears that the question has already been answered though the answer is not directly in the specific context. The view expressed by the Supreme Court and the Gujarat High Court as has been held in the Larger Bench decision apply to the expression used in rule 57Q. Therefore question of making a reference to the High Court now does not arise. 4. Application accordingly dismissed. - - Ta .....

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