2000 (9) TMI 1050

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....espondent. Per Gowri Shankar: The appeal is taken up for disposal after waiving deposit. 2. The question for consideration in this appeal is whether machine in the appellant's factory used for packing welding electrodes and spares for that machine manufactured, are capital goods within the meaning of Rule 57Q. The Commissioner (Appeals) has confirmed the view of the Asst. Commissioner that ....