2000 (11) TMI 210

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 98 (TRY), dated 20-7-98 passed by the Commissioner (Appeals) holding that the factory items namely "Mortar Castables, Castable Cumicrete, Super Refractory and Whytheat, Mortar and Thermotex Refractory" are capital goods in terms of Rule 57Q by following the judgments noted herein below :- 1. Singh Alloys Steels - 1993 (66) E.L.T. 594 (Cal.) 2. Rathi Ispat Ltd. - 1997 (93) E.L.T. 532 wherei .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... for allowing the appeal as the order of the Tribunal is distinguishable as during the relevant period the benefit could be given to items if fell within the chapter 69 only. 4. Respondents have sent a letter seeking for adjournment. However, the issue has been decided by the Commissioner (A) in the light of Tribunal judgment and the Calcutta High Court judgment noted above, we are not inclined .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X