2003 (9) TMI 695

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ommissioner (Appeals) denying therein capital goods credit under Rule 57Q on :- (i) Environmental Test Chamber required for carrying out various tests on parts/components/products as per national/international specification to ensure the quality, (ii) Housing Plunger, which is a part of forklifts truck used for material handling. on the grounds that the item at S. No. (i) supra and t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X