2003 (7) TMI 553

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....[Order]. - In the order impugned in this appeal, the Commissioner (Appeals) has confirmed the finding of the Additional Commissioner that refractory bricks used in the furnace in the appellants factory, which was engaged in the manufacture of seamless copper tubes, did not satisfy the requirement contained in Rule 57Q of producing or processing any goods or bringing about any change in any subst....

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....specified in the Explanation below Rule 57Q(1). That the change is temporary does not detract from the fact that it was a change without which the final products could not be manufactured. The refractory bricks were thus clearly capital goods. 3. Even on the view that they were not capital goods, credit would still be available under Rule 57A. The goods would qualify as inputs under that rul....