2001 (1) TMI 517

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....DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The brief facts of the case are that the appellants are engaged in the manufacture of commercial motor vehicles. They inter alia manufacture forklift trucks which are captively used by them for shifting/loading/unloading of materials from one place to another. They filed a classification list claiming the benefit of Notific....

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....ise reported in 1999 (108) E.L.T. 47 (T) = 1999 (32) RLT 379 in the context of Rule 57Q of the Central Excise Rules wherein it has been held that the expression "used for producing or processing of any goods for the manufacture of the final products" occurring in the first leg of clause 1(a) of the Explanation to Rule 57Q is not synonymous with the expression "used for bringing about any change in....