2008 (5) TMI 467

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..... Goods’ and also since these items are in the nature of inputs, their coverage under Rule 57A cannot be denied. Consequently, the Appellants are eligible for the ‘Input Duty Credit’ in respect of these items - appeal allowed. - E/403/2007 - A-578/KOL/2008 - Dated:- 15-5-2008 - Dr. Chittaranjan Satapathy, Shri D.N. Panda, JJ. REPRESENTED BY : Dr. Samir Chakraborty assisted by Shri A. Biswas, .....

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..... le specifying all goods falling under Chapter 85 thereunder, the Headings under which these goods are classified, were excluded. 3. In view of this specific exclusion of these items from the definition of Capital Goods under Rule 57Q, these have to be included in the definition of Inputs under Rule 57A. Even otherwise, as explained by Dr. Chakraborty, these inputs are meant for manufacture o .....

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