2003 (12) TMI 362

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..... Appellants have been denied capital goods eligibility under Rule 57Q of the Central Excise Rules, 1944 to : (i) Rewinding machine combined with inkjet jet printing machine MC. Rs. 75,150/- on the ground by Additional Commissioner that manufacturer of soap, the final product, was complete without printing as printing is not required for making the product marketable. The Commissione .....

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..... l Mills Co. Ltd. [1978 (2) E.L.T. (J121)] had held that where the use and exchange of goods is often regulated by law. Unless the relevant rules are complied, on article may not be useful or exchangeable and that may be additional reason why it merely be goods. The soap in this case is marketable only when it complies and has a wrapper coat bearing the requirements under the M.R.P. and packaging R .....

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