2011 (9) TMI 33

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..... :- the question so raised has been squarely has been squarely answered against the Revenue in Commissioner of Central Excise vs. M/s.A.C.C. Ltd (2008 -TMI - 48256 - HIGH COURT OF HIMACHAL PRADESH) - Decided in favour of assessee. - CEA No.1 of 2011 - - - Dated:- 5-9-2011 - Mr.Justice R.B. Misra, Mr.Justice Dev Darshan Sud, JJ. For the Appellant: Mr.Sandeep Sharma, Assistant Solicitor Gen .....

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..... or for bringing about any change in any substance for the manufacture of Final Products or which found mention under subclause( d) of clause (I) under explanation to Rule 57Q of the Central Rules, 1944. The question arises whether Protective Chain for tyre were covered under the definition of capital goods during the relevant period when the same were not used for producing or processing of any go .....

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