2001 (11) TMI 732

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....ons)<br>Dated:- 23-11-2001<br> 24/99-NB - A/1660/2001-NB<br>Central Excise<br>Shri S.S. Kang,J. REPRESENTED BY :&nbsp; Shri A.S. Bedi, SDR, for the Appellant. None, for the Respondent. [Order....

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.... of the Revenue is that the parts of cots grinding machine are not directly used in the manufacture of final product. In this case, when the credit on cots grinding machine, as capital goods, is not d....