2003 (10) TMI 521

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..... . [Order]. - The common question for consideration in these appeals is for consideration under Rule 57Q of the goods for the purpose of taking credit of the goods that the appellant, a sugar mill, brought into the factory. They consist of such goods of electrical motors, condensale pump, juice circulator, machine, power turbine, alternator cooling unit, electric cables and valves in Appeal 96/97 .....

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..... dit was taken in February and March 1995 provided for issuing notice within six months from the date of taking credit, and this is the rule that should apply, is not acceptable. It is settled that any such matters of procedure, the law that is in force on the date of issue of notice is to be considered. 3. On merits, however, the goods which is the subject matter of Appeal 96/97 have to be c .....

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..... apital goods of items of components which are being put to use for manufacture of anything which is to be used in the future for producing or processing any goods. The expression "used for producing or processing any goods or for bringing about any change in any substance in the manufacture of the final products" contained in Clause (a) of sub-rule (1) does not in my view take into its scope such .....

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