2005 (6) TMI 409

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.... The appellants are engaged in the manufacture of aluminium, which is manufactured by an electrolytic process, which involves an anode and a cathode. The capital goods in question are tool bits and screeners. Tool bits are a part of anode stud machining equipment, while screeners are a part of filtering equipment which is used for filtering molten aluminium for the separation of ultrafine suspend....

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....uarely covered by the general provisions of Rule 57Q(1). Ld. Counsel has reiterated this contention. Ld. DR has endeavoured to support the findings of the lower authorities. 2.After a perusal of Rule 57Q(1), as this provision stood prior to 1-7-96, I find that parts/components/accessories of plant, machine, machinery, equipment, appliances, etc. used in the factory for producing or processing of ....