2000 (8) TMI 837

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..... [Order]. - This is a reference application filed by CCE, New Delhi, for referring the following question of law to the Hon'ble High Court, arising out of Tribunal's Final Order Nos. A/596-598/99-NB, dated 15-6-99 : "In the facts and circumstances of this case whether the Appellate Tribunal is correct in holding that the Wire and Cables is a capital goods as defined under Rule 57Q of the Central .....

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..... een considered by a Larger Bench of the Tribunal and as such no point of law is involved. 4. I have considered the submissions of both the sides. The term 'capital goods' were defined by Explanation to sub-rule (1) of Rule 57Q as machine, machinery, plant, equipments, appliances or tools which are used for producing or processing goods or for bringing about any change in any substance for th .....

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