2006 (7) TMI 542

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..... r (T) (Oral)]. M/s. Sterlite Industries India Ltd., Tuticorin imported Sulphuric Acid Catalyst through Tuticorin Customs House on 10-1-96. The catalyst is used in the Sulphuric Acid Plant for speeding up the conversion of Sulphur Dioxide to Sulphur Trioxide. The assessee s claim for credit of duty paid on the above item as capital goods was denied by the original authority, and the lower a .....

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..... for credit under Rule 57Q. Therefore, the lower authorities correctly denied the capital gods credit to the subject goods. We also find that in Final Order No. 1506/2005 dated 28-11-05 the very same issue was considered and it was decided to deny capital goods credit to the item in question. 3. In view of the above, we uphold the order of the lower appellate authority and dismiss the appeal. .....

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