2001 (2) TMI 220

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..... d by the order of the Commissioner (Appeals), Central Excise, Chandigarh by which he has extended capital goods credit on three items (a) Copper/Aluminium Conductors (b) Impeller and (c) Bulldozer. According to the Revenue, the first item was specifically covered under the ambit of capital goods by virtue of Notification No. 6/97-C.E. dated 1-3-97 while credit was taken from September 1995 and the .....

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..... elp to cool the cement so that dehydration of gypsum, etc. is prevented, thus maintaining the quality of cement. Bulldozers are used as an earth moving equipment in the factory for bulk shifing of the raw material before feeding the same in the grinding or shaping units. The above explanation to the assessees regarding the use of the items has not been controverted or rebutted by the Revenue. Reve .....

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