2003 (8) TMI 375

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....Respondent. [Order]. -  The question for consideration in this appeal is the eligibility to credit under Rule 57Q of the duty paid on various items that were used by the appellant in its factory, which is engaged in the manufacture of leather cloth. In the orders impugned in these appeals, the Commissioner (Appeals) has denied the credit on the ground that the goods were not directly used t....

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....s having undergone all process except cutting to required length was finished leather cloth, and was so marketable. Therefore cutting to similar length which, incidentally, also takes place at the premises of dealer would not amount to manufacture. By the most liberal interpretation of the law, these cutters would not qualify. Similarly the humidifier and digital counter used to control humidity r....