2003 (11) TMI 507

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..... issue in this appeal is the eligibility under Rule 57Q as capital goods to a manufacture of Rayon yarn the following items :- ... (i) Lead sheets, the appellants submit that Rayon yarn is manufactured by chemical transformation of natural organic polymers-cellulose. In this process acidic chemicals like caustic soda, sulphric acid and other chemicals are used. Rayon yarn machinery which is made .....

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..... i) above is entitled following the decision of the Commissioner of Central Excise v. M/s. Mardia Chemicals Ltd., 2002 (147) E.L.T. 645 for such cladding materials. As regard Serial No. (ii). There is no material on record to rebut the finding of essential nature of the glass item being claimed by the appellants. The finding of it being for maintenance cannot be upheld since use of glass items can .....

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