2000 (8) TMI 837

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....upta, Advocate, for the Respondent. [Order]. - This is a reference application filed by CCE, New Delhi, for referring the following question of law to the Hon'ble High Court, arising out of Tribunal's Final Order Nos. A/596-598/99-NB, dated 15-6-99 : "In the facts and circumstances of this case whether the Appellate Tribunal is correct in holding that the Wire and Cables is a capital good....

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....cables was only allowed after the matter has been considered by a Larger Bench of the Tribunal and as such no point of law is involved. 4. I have considered the submissions of both the sides. The term 'capital goods' were defined by Explanation to sub-rule (1) of Rule 57Q as machine, machinery, plant, equipments, appliances or tools which are used for producing or processing goods or for b....