TMI Blog2003 (8) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... emical items) and (3) H.S.S. Hand tap on the ground that these are not capital goods under Rule 57Q of the Central Excise Rules. In addition, a penalty of Rs. 5000/- has been imposed. The period of dispute is May and June, 1996. 2. I have heard Shri V.K. Jain, ld. C.A. for the appellants and Shri Uma Shankar, ld. SDR for the Revenue and record my findings herein below :- Cement is used in civ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to be rejected, as in paragraph 29, the Larger Bench has categorically held that the expression employed in Rule 57Q is even wider than the expression contained in Section 8(3)(b) of the Central Sales Tax Act. Following the ratio of the Tribunal's order in the assessees's own case cited supra, I hold that the credit is admissible on cement. 3. Chemical items are used for water treatment that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e light of the Tribunal's decision in the assessee's own case cited supra, wherein the credit was held to be admissible to H.S.S. drill used in the Lathe machines, I hold that credit is admissible on this item. The reliance placed by the ld. D.R. in the case of Usha Ispat Ltd. [2000 (125) E.L.T. 1184] in which it has been held that in the entire scheme of manufacture of pig iron by M/s. Usha Ispa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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