2000 (9) TMI 1050

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..... Respondent. Per Gowri Shankar: The appeal is taken up for disposal after waiving deposit. 2. The question for consideration in this appeal is whether machine in the appellant's factory used for packing welding electrodes and spares for that machine manufactured, are capital goods within the meaning of Rule 57Q. The Commissioner (Appeals) has confirmed the view of the Asst. Commissioner that .....

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..... ture. The denial of the credit for this reason therefore cannot be sustained. 4. Further decisions of the Tribunal confirmed in the decision of the larger bench in Jawahar Mills vs CCE, Coimbatore 1999 (32) RLT 379 (CEGAT-L.B.) = RLT (L.B.-CEGAT) - 1274 = 1999 (108) ELT47 that machinery which are not directly required for manufacture but without which the manufacture of the machinery cannot takep .....

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