2003 (10) TMI 526

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ideration in this appeal is whether electro pneumatic special purpose machine, balancing machine, gauges and load cell used in the manufacture of clutch assemblies would be capital goods within the meaning of Rule 57Q and the duty paid on them available as credit. 2. In the order impugned in the appeal, the Commissioner (Appeals) has held that since the goods are not used for producing or proces .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ellant manufactures. It would be fair to say that the goods cannot be manufactured without such items. They are thus clearly covered by the definition of the term capital goods contained in Rule 57Q. The ratio of the decision of the Supreme Court in CCE v. Jawahar Mills Pvt. Ltd., 2001 (132) E.L.T. 3 would also apply to the appellant s case. The goods were therefore clearly capital goods. 5. A .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X