1999 (7) TMI 123

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....olved in this appeal preferred by Revenue is whether switch gear/control gear used as spare parts in D.G. sets are eligible capital goods under Rule 57Q for the purpose of availing capital goods credit. 2. When the matter was called, no one was present on behalf of the Respondents, M/s. Pittie Cement & Industries Ltd. The registry informed that the notice of hearing sent to them has been rec....

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.... and perused the records. Both the lower authorities have allowed the capital goods credit as they found that these items are parts of the D.G. set. The Commissioner (Appeals) has held that D.G. sets were specifically covered by Explanation 1(d) to Rule 57Q; that once it is established that they are integral to the D.G. sets, they would get covered under the definition of capital goods. The Revenu....

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....mers Fertilizers Coop. Ltd. - 1996 (86) E.L.T. 177 (S.C.), J.K. Cotton Spg. & Wvg. Mills Co. Ltd. v. S.T.O. - 1997 (91) E.L.T. 34 (S.C.) and Gujarat High Court's decision in Industrial Machinery Manufacturing (P) Ltd., held that "it will not be possible and correct to construe the expression "used for producing of any goods for the manufacture of the final product' as synonymous with 'used for bri....