TMI Blog2004 (1) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... r consideration in these appeals is the eligibility to credit under Rule 57Q of the duty paid on various goods by the appellant. 2.Having heard the Counsel for the appellant and the departmental representative, we proceed to give our findings on each items as below. 3.Ropeway and parts thereof. The appellant was engaged in the manufacture of cement and transported lime stones from its quarrie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at they were used in repairing or reconditioning. Accordingly, the decision of the Tribunal in Jaypee Rewa Cement v. CCE - 2003 (159) E.L.T. 553 (Tribunal-LB) = 2003 (57) RLT 739, these will not be considered as capital goods. 6.Lubricants. The decision of the Larger Bench of this Tribunal in CCE v. Modi Rubber Ltd. - 2000 (119) E.L.T. 197 will apply to lubricants and the goods are eligible to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ona fide belief that they would be entitled to consideration as capital goods. He points out that this belief is not unreasonable particularly there were difference of opinion in different Benches of this Tribunal, with regard to welding electrodes and goods used in quarries which have to be resolved by a Larger Bench. He also points out that there are contradictory views taken by different Benche ..... X X X X Extracts X X X X X X X X Extracts X X X X
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