2006 (8) TMI 51

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..... c fibre qualify for capital goods credit as parts/components/accessories of plant in terms of the definition of capital goods - Appeal No. E/1637/99 - Final Order No. 681/2006 - Dated:- 2-8-2006 - [Order per: P.C. Chacko, Member (J)] - In this appeal of the assessee, the short question arising for consideration is whether capital goods credit was available to the appellants for the period .....

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..... s credit was allowed to the party in respect of cement used for construction of the plant. As it appeared to us that "bricks" are normally used in civil construction, we wanted to know the meaning of "coromastic", but neither side could help us. We have not come across this word in English Dictionary either. Ld. SDR reiterates the findings of the Commissioner (Appeals). 2. After giving careful .....

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..... ory. Normally, the floor of a factory-building is part of the building itself. Apparently, the 'bricks' were used in civil construction. The appellants have not been able to show that the 'bricks' in question were used for a specialized purpose having a bearing on the process of manufacture of their final product. In the circumstances, again, we cannot interfere with the decision taken by the lowe .....

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