2003 (10) TMI 239

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..... appeals, the Commissioner (Appeals) has held that the assessee could utilise the duty paid on various goods that it received in the factory for use in the manufacture of inorganic chemicals towards payment of duty on the final product in terms of Rule 57Q. The appeals are on the ground that the goods were not capital goods as defined in Rule 57Q as they were "not used for producing or processing .....

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..... ubstances when released into the atmosphere would render the factory dangerous to inhabitant has to be accepted. The goods that the respondent manufacturers include sodium cyanide, a highly toxic substance. Further the reliance on the Supreme Court in Indian Farmers Fertilizers Co-operative Ltd. v. Collector - 1996 (86) E.L.T. 177 holding pollution control equipment essential and integral part of .....

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