2003 (12) TMI 362

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....hri K.K. Srivastava, JDR, for the Respondent. [Order]. -  Appellants have been denied capital goods eligibility under Rule 57Q of the Central Excise Rules, 1944 to : (i)          Rewinding machine combined with inkjet jet printing machine MC. Rs. 75,150/- on the ground by Additional Commissioner that manufacturer of soap, the final prod....

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....and soap cannot be sold/marketed without this requirement in print on the cake wrapper. (b)         The Delhi High Court in the case of Delhi Cloth and General Mills Co. Ltd. [1978 (2) E.L.T. (J121)] had held that where the use and exchange of goods is often regulated by law. Unless the relevant rules are complied, on article may not be useful or exchange....