2003 (10) TMI 471

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....opra, JDR, for the Respondent. [Order]. - The question for consideration in these appeals is the eligibility for consideration as capital goods in terms of Rule 57Q of certain items used by the appellant in its factory. In the order impugned in the appeal, the Commissioner (Appeals) has held that since these items were not used for producing or processing or bringing about any change in any ....

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....les carry electricity to various machines in the factory. 4. It is clear from this description that although these items were not directly participated in any specified process or production, their presence in the appellant's factory is essential for the manufacture of final product. By applying the ratio of the Supreme Court's judgment in CCE v. Jawahar Mills, 2001 (132) E.L.T. 3, these i....

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....e invoice, although not against the description of the goods. The copies of the two invoices No. 22803, dated 8-4-1995 and No. 22816, dated 29-4-1995 are enclosed to the appeal to indicate some value. Since, however, the original has not been produced, I think it appropriate to remand the matter to the jurisdictional authority for consideration of this point. 8. In the result, therefore, t....