https://www.taxtmi.com/caselaws?id=110514 The judgment focused on the interpretation of Rule 57Q regarding credit on duty paid for capital goods, specifically in the context of sand mix muller used in making sand moulds. The Commissioner (Appeals) allowed the credit, but the Assistant Commissioner denied it, citing the exemption of sand moulds from duty. The judgment emphasized the integral role of the sand mix muller in the production of sand moulds, considering them as the final product. Ultimately, the appeals were allowed, overturning the penalty imposed on R.H. Foundry and Engineers. en-us Tue, 23 Sep 2003 00:00:00 +0530 Tue, 17 Apr 2012 12:15:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110514 The judgment focused on the interpretation of Rule 57Q regarding credit on duty paid for capital goods, specifically in the context of sand mix muller used in making sand moulds. The Commissioner (Appeals) allowed the credit, but the Assistant Commissioner denied it, citing the exemption of sand moulds from duty. The judgment emphasized the integral role of the sand mix muller in the production of sand moulds, considering them as the final product. Ultimately, the appeals were allowed, overturning the penalty imposed on R.H. Foundry and Engineers. Case-Laws Central Excise Tue, 23 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110514