2005 (7) TMI 488

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..... The lower authorities have denied capital goods credit to the appellants in respect of structural items received in their factory on 18-7-96 and used for fabricating structures to support various pollution control equipments in their factory. The original authority held that these items were not covered by Explanation to Rule 57Q of the CE Rules, 1944. The appellate authority found that these i .....

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..... s Rule stood on 18-7-96. The relevant extract from the said Explanation reads as under : Explanation - For the purpose of this section - 'Capital goods' (1) means - machines, machinery (a) plant, equipment, apparatus, tools or appliances used for producing or processing of any goods or for bringing about any change in any substance for the manufacture of final products; Components, spare (b) p .....

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..... s were not applicable to any period prior to 1-3-97. The original authority held that the said structural items were not covered by Explanation to Rule 57Q(1). This finding is erroneous inasmuch as the goods were covered by Explanation (1)(b) to Rule 57Q(1) as the Rule stood on the relevant date.  3.In the result, the impugned order gets set aside and this appeal is allowed. (Dictated and p .....

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