2004 (9) TMI 451

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..... Shri B.L. Narasimhan, Advocate, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - This is an application by M/s. Surya Roshni Ltd. for rectification of mistake in Tribunal's Final Order No. A/279/2003-NB(A), dated 30-5-2003 [2002 (155) E.L.T. 481 (T)]. 2. Shri B.L. Narasimhan, learned Advocate, submitted that the Tribunal vide Final Order No. A-279/2003, dated 30-5-2....

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....orking in its full capacity and in the case of Bhaskar Industries they were setting up a composite mill for spinning, weaving and processing meaning thereby for manufacture of excisable goods which are chargeable to duty. He, further, submitted that the Tribunal had observed that the declaration mentioned in sub-rule (2) of Rule 57T to the effect that the capital goods in question shall not be use....

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....ral Excise Rules, 1944. 3. On the other hand Shri D.N. Chaudhary, learned SDR, submitted that the machine was installed by the Applicants in their factory in May, 1996 and it was used in the production of non-dutiable final product i.e. Lamp Costing less than Rs. 10/-; that only after almost 13 months they started manufacturing dutiable products and at that time they wanted to avail of Mod....

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....ned at the time the capital goods was received." 4. We have considered the submissions of both the sides. The declaration mentioned in sub-rule (2) of Rule 57T of the Central Excise Rules, 1944 to the effect that the capital goods in question shall not be used exclusively for production of exempted final product has no bearing on the decision taken by the Tribunal in this particular matter....