2003 (10) TMI 526

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....stion for consideration in this appeal is whether electro pneumatic special purpose machine, balancing machine, gauges and load cell used in the manufacture of clutch assemblies would be capital goods within the meaning of Rule 57Q and the duty paid on them available as credit. 2. In the order impugned in the appeal, the Commissioner (Appeals) has held that since the goods are not used for p....