2000 (11) TMI 210

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..... m OIA Nos. 84 & 85/98 (MDU) and 70/98 (TRY), dated 20-7-98 passed by the Commissioner (Appeals) holding that the factory items namely "Mortar Castables, Castable Cumicrete, Super Refractory and Whytheat, Mortar and Thermotex Refractory" are capital goods in terms of Rule 57Q by following the judgments noted herein below :- 1. Singh Alloys & Steels - 1993 (66) E.L.T. 594 (Cal.) 2. Rathi Ispat Ltd .....

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..... . Ld. DR Shri S. Kannan seeks for allowing the appeal as the order of the Tribunal is distinguishable as during the relevant period the benefit could be given to items if fell within the chapter 69 only. 4. Respondents have sent a letter seeking for adjournment. However, the issue has been decided by the Commissioner (A) in the light of Tribunal judgment and the Calcutta High Court judgment noted .....

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