2001 (7) TMI 1017

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ar, JDR, for the Respondent. [Order]. - The Commissioner (Appeals) in the impugned order held that Rule 57Q defines capital goods that the items in dispute cannot be considered as capital goods or parts thereof used for manufacture of final product. He, therefore, also confirmed the demand confirmed in order-in-original. Being aggrieved by this order, the appellants have filed the captioned ....