2003 (10) TMI 556

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..... dvocate, for the Respondent. [Order]. - Heard both sides. 2. The respondents have placed reliance on CEGAT judgment in their own case rendered vide Order No. CI/1145/WZB/2003 dated 30-4-2003. This judgment referred to the Tribunal's order in the case of Crompton Greaves Ltd. v. CCE., Chandigarh - 2002 (139) E.L.T. 101 wherein it was held that capital goods used for testing and R & D are e .....

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..... this connection, I would also like to place reliance on the concept of capital goods as clarified by the CEGAT Larger Bench judgment in the case of Jawahar Mills Ltd. v. CCE, Coimbatore reported in 1999 (108) E.L.T. 47 (Tri.). The aforesaid goods would accordingly qualify to be "capital goods" being of the category of the plant and machinery as held by the Tribunal. 5. Revenue appeal is acco .....

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