2001 (11) TMI 165

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....r : V.K. Agrawal, Member (T)]. - In this appeal filed by the Revenue, issued involved is whether capital goods credit is available under Rule 57Q of the Central Excise Rule in respect of castables - refractory material during the period prior to 23-7-1996. 2. Shri Apurva Bhattacharya, learned Advocate for the respondents M/s. J.K. Udaipur Udyog Ltd., has requested for adjournment under letter d....

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....he submissions of the learned SDR and perused the records. It has been held by the Supreme Court in the case of CCE v. Jawaher Mills Ltd., [2001 (132) E.L.T. 3 (S.C.) = 2001 45 RLT 739 (S.C.)] that definition of the Capital Goods as given in Explanation (1) to Rule 57Q is very wide. Capital goods can be machines, machinery, plant, equipments, tools and appliances used for producing or processing a....