2001 (8) TMI 228

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....   [Order per : Gowri Shankar, Member (T)]. - The question for consideration in these four appeals is the eligibility of the manufacturer, Torrent Gujarat Bio-Tech Ltd., to take credit under Rule 57Q. The Commissioner (Appeals) has two orders extending the benefit to some goods and denying the same to others. The Department is in appeal against that portion extending the benefit and the a....

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....ression 'goods used for producing or processing or bringing out any change in any substance' should not be so strictly construed as to limit it to machines or machinery or appliances, etc. which are used directly for this purpose, and would cover such items and machinery without which the final products could not be produced in the factory. By application of this ratio, all the goods (with one exc....

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....d to credit. The details we find are specifically included in the declaration filed under Rule 57T. Thus, the intention to use them for making the final product has been communicated to the Department in the declaration filed under that rule. The fault, if at all, is that the benefit has been claimed under a wrong rule. There is a long line of decisions holding that where initially the assessee di....