2004 (4) TMI 131

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... it as capital goods in respect of Rod Mill Roller Shaft was allowed. 3. The contention of Revenue is that the appellant initially received RM Bloom and PM Bloom (Rod Shaped) and after grooving and shelling of cast iron on these shafts, they are used as Mill Roller in the sugar factory. 4. The contention of Revenue is that RM Bloom and PM Bloom (in Rod Shaped) are not used as such as part of Mi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X