2005 (3) TMI 232

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..... appeal be disposed of on merits on the basis of case law cited by them. The written submissions are accompanied by a list of decisions. 2. After examining the records and hearing ld. DR, I find that the short question arising in this case is whether fire crete and whytheat which were used as parts of the rotary kiln of the appellants' cement manufacturing unit were eligible capital goods, under .....

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..... on whether the goods were used for the manufacture of final products, the Commissioner (Appeals) did not attempt any examination as to whether, under any of these clauses, the subject items could be held eligible for capital goods credit. It is in this backdrop that the case law cited by the appellants becomes relevant. The appellants have relied on the following decisions : (i) Century Cem .....

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