1999 (10) TMI 328

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....er]. - When the matter was called, none appeared on behalf of the appellants. It is, however, seen from the record that the advocate for the appellants Shri Rajesh Chibber has requested for an adjournment on account of some bereavement in his family. Since the matter appears to be covered in favour of the appellant, the matter was taken up for hearing. 2. I have heard Shri S. Ramanathan....

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.... order. 4. I have considered the submissions and perused the records. I find from the Tribunal's decision in C.C.E. v. Nova Udyog (supra) the Tribunal had held that EOT cranes used for the movement of raw material will be eligible to be considered as capital goods under Rule 57Q, since the definition of the capital goods under Rule 57Q would include not only items which are bringing about ....

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....ble in the facts of the present case. Further, in the Larger Bench decision of the Jawahar Mills v. C.C.E. [1999 (108) E.L.T. 47], the entire issue has been considered at length and a view was taken that Explanation 1(a) as it stood in 1994-95 and 1995-96, and has to be construed according to the language of the provisions as they stood at the relevant time. It was observed that the items which we....