2001 (2) TMI 726

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..... llowing question of law to the Hon ble High Court : Whether the items Panel Board and PVC Cables which do not participate in the manufacturing process can be said to fall within the definition of Capital goods under Rule 57Q of the Central Excise Rules, 1944, at the relevant time and accordingly availed credit as provided under the said Rule. 2. Ld. D.R., appearing on behalf of the Revenue, .....

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..... by the Revenue is contrary to the facts of the case. He, therefore, submits that the application be dismissed. 4. Heard both sides. 5. The contention of the Revenue is that PVC Cables and Panel Boards do not participate in the manufacture of final product whereas in the Order-in-Appeal, there is a specific finding that these items are used with the machines for supply of electricity. This fin .....

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