2005 (10) TMI 314

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..... is by the Revenue represented by the learned SDR. No representation for the respondents despite notice, nor any request of theirs for adjournment. 2. After examining the records and hearing the learned SDR, I find that the short question to be decided upon in this case is whether the respondents were entitled to avail capital goods credit in September, 1998 on Computer hardware system used withi .....

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..... goods falling under this heading were not specified for capital goods credit under Rule 57Q during the above period. The Hon ble Supreme Court s judgment in Jawahar Mills (supra) was in relation to the period prior to 1-3-97, the date on which Rule 57Q was recast on tariff classification basis. I have to accept this argument of the learned SDR inasmuch as the Hon ble Supreme Court s judgment in Ja .....

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