TaxTMI 
TaxTMI 
1997 (12) TMI 350
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.... Chibber, Advocates, for the Respondent. [Order]. - This appeal is filed by the Revenue, assailing the order of the ld. Commissioner (Appeals). The ld. Commissioner (Appeals) had held that the definition under the Rule 57G is vast enough to include all the items in the [field] of capital goods. Accordingly, he allowed the appeal of the Assessee. 2. The facts leading to the present ap....
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.... machine required in manufacture of CR Sheets. It was submitted by the ld. JDR that Grinding Wheels are in fact used as tools in the workshop to repair the components and were, therefore, neither used for producing or processing of the final product or for bringing about a change in the substance in the final product. 4. The ld. DR submitted that Modvat credit as capital goods cannot be al....
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....ch CR Sheets cannot be produced. The ld. Counsel, therefore, submitted that it was a capital goods for purposes of explanation under Rule 57Q. On Electric Motors, the ld. Counsel submitted that this is a motor of submersible pump which supplies water to all the processing lines which is an integral part for providing primary force to the pumps to pump water. About gear pumps, the ld. Counsel submi....
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....y for battery charging, heat control and motor control. About the role of electric cable, the ld. Counsel submitted that electric cables are used for power as well as control circuits of drives and panels; that the process of rolling is accomplished by drive motors which are connected to panels or power source through cables only; that without these cables, the electric supply would be disrupted a....