2005 (6) TMI 409

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.... DR, for the Respondent. [Order]. - The appellants are engaged in the manufacture of aluminium, which is manufactured by an electrolytic process, which involves an anode and a cathode. The capital goods in question are tool bits and screeners. Tool bits are a part of anode stud machining equipment, while screeners are a part of filtering equipment which is used for filtering molten aluminium....

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....the assessee that both the items were squarely covered by the general provisions of Rule 57Q(1). Ld. Counsel has reiterated this contention. Ld. DR has endeavoured to support the findings of the lower authorities. 2.After a perusal of Rule 57Q(1), as this provision stood prior to 1-7-96, I find that parts/components/accessories of plant, machine, machinery, equipment, appliances, etc. used in t....