2001 (6) TMI 460

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.... the Respondent. [Order]. - The question for consideration in these two appeals is the eligibility to credit under Rule 57Q of the duty paid on various goods purchased by the appellant and used in its factory for the manufacture of motor vehicles. The Commissioner (Appeals) confirmed the rejection of the claim ordered by the Assistant Commissioner on the ground that goods did not satisfy the re....

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....of the Tribunal whose ratio has been affirmed by Jawahar Mills Limited v. CCE. 3. Representative of the appellant contends that hydraulic cleaner used to clean the oil which is contained in the hydraulic machines in the appellant factory because of frequent use, is entitled to be treated as capital goods. I accept the contention of the departmental representative that, even remotely, such a ....