TMI Blog2001 (6) TMI 460X X X X Extracts X X X X X X X X Extracts X X X X ..... der]. The question for consideration in these two appeals is the eligibility to credit under Rule 57Q of the duty paid on various goods purchased by the appellant and used in its factory for the manufacture of motor vehicles. The Commissioner (Appeals) confirmed the rejection of the claim ordered by the Assistant Commissioner on the ground that goods did not satisfy the requirement of Rule 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atio has been affirmed by Jawahar Mills Limited v. CCE. 3. Representative of the appellant contends that hydraulic cleaner used to clean the oil which is contained in the hydraulic machines in the appellant factory because of frequent use, is entitled to be treated as capital goods. I accept the contention of the departmental representative that, even remotely, such a machine cannot be considere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an accessory of the machine. 4. The gauges are stated in the appeal to be apparatus which are used for checking the technical parameters and quality of various components during the assembly of motor vehicles . It was put to the representative of the appellant that a gauge by itself cannot check the quality of anything. He was unable to describe the processes involved, but was unable to do so. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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