2005 (10) TMI 403

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....ent. [Order per : P.G. Chacko, Member (J)]. - This appeal of the Revenue is against grant, by the lower appellate authority, of capital goods credit on the following goods :- (i)      Spiral welded commercial quality pipes (ii)    Junction Box, Electric Wires, Cables, Fuses (iii)   Transformers (iv)   Cranes (v)   &....

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.... (112) E.L.T. 470 It is also seen that in respect of various pumps used within the factory, it appears to us that these items were used for pumping water (one of the raw materials) to be used in the process of manufacture of final product and, thefefore, capital goods credit would be available to such pumps for the period of dispute. The Supreme Court's judgment in Jawahar Mills case is in suppor....