2002 (3) TMI 646

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....Order]. - Hon'ble High Court of Madras vide its order dated 18-1-2001 in Ref. Case P. No. 20/2000 in a petition filed under Section 35G of Central Excise Act directed this Tribunal to refer the statement of case for answering the following question : "Whether the safety operators used for distribution control system in the assessee's premises is a product which would qualify for the benefit ....

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....uct and hence not eligible for credit. Also the assessee had capitalised the goods for depreciation under Section 32 of the Income-tax Act, 1961 and thus had contravened Rule 57R(5) of the C.E. Rules, 1944. 3. Aggrieved by this Order, the assessee appealed before the Commissioner Appeals, Trichy who vide his Order-in-Appeal No. 18/97 (T), dated 20-1-97 allowed the appeal of the assessee pl....

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....ccessories of the aforesaid machines apart from certain other specified items. As per Rule 57Q read with Rule 57S, the capital goods used in the factory "in or in relation to" the manufacture of the final product would be eligible to the credit. Though the words 'in or in relation to' do not find place in Rule 57Q, the same are to be taken as such by a harmonious reading of Rules 57Q and 57S, as h....