2004 (10) TMI 463

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..... on for the appellants despite notice. This being an old appeal (1998), I proceed to dispose it of after examining the records and hearing ld. SDR. 2. An order of the Commissioner (Appeals) is under challenge. It disallowed capital goods credit to the appellants for the period June/July, 1996 in respect of the following items: - (a)     Items used in lime stone mines away .....

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..... n allowed on 'O' Ring by the Commissioner (Appeals), such benefit is admissible to 'Molykote' also. It appears from the above submission of the appellants that 'Molykote' was used for fixing 'O' Ring in Gensets. Obviously, Gensets started functioning after such fixing. Once such fixing was over, 'Molykote' had no role in the process of manufacture of cement. Therefore, in my view, the benefit of M .....

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..... ugned order that the function of 'poclain excavator shovels' was not clearly spelt out by the assessee. In the present appeal, it is claimed that 'poclain excavator shovels' are in the nature of bulk-material-handling equipments integrated with the process of manufacture of cement. However, the appeal is silent on how the use of the equipment is integral to the manufacturing process. For this reas .....

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