TMI Blog2013 (12) TMI 688X X X X Extracts X X X X X X X X Extracts X X X X ..... has not proceeded on the basis that the use of the goods claimed to be ‘capital goods’ is irrelevant, the Board’s circular is prima facie of no significance - Prima facie the goods can be brought within the purview of the definition of ‘capital goods’ under Rule 57Q as the rule stood during the material period - there will be waiver of pre-deposit till the disposal - stay granted. - Appeal No. E/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1944. The learned Commissioner (Appeals), in the latest of several rounds of litigation, tabulated the uses of the various materials and considered the question whether such uses would make the materials classifiable as capital goods under Rule 57Q. The learned Commissioner (Appeals) held many of the items to be capital goods but refused to recognize the rest of the items so after apparently ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned Additional Commissioner (AR) would refer to the tabular statement of use of capital goods and would claim that many of the goods were not shown to have been used for the manufacture of final products or at least in processes ancillary to the manufacture of final products. 2. We have given careful consideration to the submissions. As the learned Commissioner (Appeals) apparently has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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