2004 (10) TMI 463

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....n for the appellants despite notice. This being an old appeal (1998), I proceed to dispose it of after examining the records and hearing ld. SDR. 2. An order of the Commissioner (Appeals) is under challenge. It disallowed capital goods credit to the appellants for the period June/July, 1996 in respect of the following items: - (a)     Items used in lime stone mines away ....

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.... allowed on 'O' Ring by the Commissioner (Appeals), such benefit is admissible to 'Molykote' also. It appears from the above submission of the appellants that 'Molykote' was used for fixing 'O' Ring in Gensets. Obviously, Gensets started functioning after such fixing. Once such fixing was over, 'Molykote' had no role in the process of manufacture of cement. Therefore, in my view, the benefit of Mo....