2000 (5) TMI 813

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....off, Advocate, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  No specific question for reference has been made, but the departmental representative states that the question which is inherent in the application would be, whether, in the light of the definition of the capital goods in Rule 57Q as it stood at the relevant time, goods used for process or producing any goods, or....

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....ued the expression 'materials required to be imported for the purpose of manufacture of products, to include material that are required in order to manufacture the resultant products, and held that the expression would cover material which "though not used in the manufacture of the resultant product are required in order to manufacture the resultant product". He also points out that in paragraph 2....