2001 (7) TMI 405

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....llant. Shri Anil Bedi, SDR, for the Respondent. [Order]. - In this appeal filed by M/s. Ranbaxy Laboratories Limited, the issue involved is whether capital goods credit under Rule 57Q of the Central Excise Rules is available in respect of the following products :- (i)      HPLC column for chromatography, (ii)     Parts of HPLC, and (ii....

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....that HPLC is used for monitoring and controlling such reactions and, therefore, is an essential equipment towards the completion of the excisable goods being manufactured by them; that without this equipment it would be practically impossible to know the progress and time control of reaction process which is the most essential process of manufacture for bulk drugs; that as such HPLC is covered wit....

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....) E.L.T. 293 (T)]. 3. Countering the arguments Shri Anil Bedi, learned SDR, submitted that none of the impugned items take part directly in processing or producing of any goods or for bringing about any change in any substance for the manufacture of final product; that accordingly the capital goods credit at the relevant time was not admissible to them. 4. I have considered the sub....

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....pressions are used, 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 bringing about any change in any substance for the manufacture of the final product. The expression used for producing or processing would not be limited to ingredients or commodities used in the process or those....