2005 (6) TMI 562

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....Chacko (Judicial Member) Both the appeals are by the Revenue. There is no representation for the respondents in Appeal No. E/980/2004. However, their request for adjournment is on record. Respondents in Appeal No. E/992/2004 are represented by their counsel. 2. The short question which arises for consideration in these appeals is whether capital goods credit was available to the preparatory ....

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....sed for the manufacture of "silver" emerging during the course of manufacture of the final product viz. "cotton yarn" is admissible to the yarn manufacturer where the capital goods were received in the factory prior to 21.10.1994. The appellant states that the department has appealed to the High Court against the above final order and hence the issue has not reached finality. 3. Ld. SDR reitera....