TMI Blog2001 (7) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... In this appeal filed by M/s. Ranbaxy Laboratories Limited, the issue involved is whether capital goods credit under Rule 57Q of the Central Excise Rules is available in respect of the following products :- (i) HPLC column for chromatography, (ii) Parts of HPLC, and (iii) Multipurpose Electronic Platform, 2. Shri Lalit Arora, Financial Controller of the appellant, submitted t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e excisable goods being manufactured by them; that without this equipment it would be practically impossible to know the progress and time control of reaction process which is the most essential process of manufacture for bulk drugs; that as such HPLC is covered within the definition of capital goods and accordingly parts of HPLC equipment are also eligible for capital goods credit in terms of Exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctly in processing or producing of any goods or for bringing about any change in any substance for the manufacture of final product; that accordingly the capital goods credit at the relevant time was not admissible to them. 4. I have considered the submissions of both the sides. The use of all the three items in question has been explained by the representative of the appellant. It is evident fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al product as synonymous with used for bringing about any change in any substance for the manufacture of the final product. The expression used for producing or processing would not be limited to ingredients or commodities used in the process or those directly or actually needed for turning out or the creation of the goods. These views were supported by another Larger Bench of the Tribunal in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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