1997 (12) TMI 356

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..... Rao, SDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - Application is for waiver of pre-deposit of duty of Rs. 36.52 lakhs and a penalty of Rs. 75 lakhs. 2. Advocate for the applicant says that in his order the Commissioner has held that the autoconer, a machine used by the applicant to wind yarn on bobbins is not capital goods because it does not satisfy the requ....

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....o. 326 of Notification 35/97. He says that when the notice has been issued alleging that some other goods are not capital goods, the Commissioner in his order has not dealt with these aspects. This consisted of transformer used to step down the factory, parts of the auto including spindle, transformer, triac and voltage stabilizer. The transformer is part of the plant for providing electricity and....

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....process, or the conversion to any form of the said products but in the form as amounting to manufacture. The fact that wound yarn has been exempted to duty subject to conditions specified in the notification. The expression "change in any substance" specified in Rule 57Q cannot prima facie said to exclude change from one form of a product to another form. It is not possible to say with certainty t....