2002 (3) TMI 470

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..... 42/2000 (M-III), dated 31-1-2000 by which the Commissioner (Appeals), Trichy has upheld assessee s contention that the following items are eligible for the benefit of capital goods :- (i) polypropylene barrel. (ii) PCB foils, rotary switch, fanue input PCB, panel for Eprom programmer. (iii) stamp marks. In all these three items, the Commissioner has examined the nature of its .....

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..... ons made by ld. DR, I notice that the Commissioner (Appeals) has examined the nature of the items and has found the same to have played an important role as an essential item used in or in relation to the manufacture of the final product. The Hon ble Apex Court has upheld the Tribunal s Larger Bench judgment rendered in CCE v. Jawahar Mills Ltd. The Tribunal s ruling is reported in 1999 (108) E.L. .....

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