2005 (7) TMI 488

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....SDR, for the Respondent. [Order]. - The lower authorities have denied capital goods credit to the appellants in respect of structural items received in their factory on 18-7-96 and used for fabricating structures to support various pollution control equipments in their factory. The original authority held that these items were not covered by Explanation to Rule 57Q of the CE Rules, 1944. The....

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.... in Explanation (1) to Rule 57Q(1) as this Rule stood on 18-7-96. The relevant extract from the said Explanation reads as under : Explanation - For the purpose of this section - 'Capital goods' (1) means - machines, machinery (a) plant, equipment, apparatus, tools or appliances used for producing or processing of any goods or for bringing about any change in any substance for the manufact....