2003 (10) TMI 195

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.... appeal is the eligibility to credit under Rule 57Q of the duty paid on hot water generator, industrial water heater, computer system, siliminate mortar and zimborne cement. The Commissioner (Appeals) has in the order impugned in the appeal, confirmed the denial of credit on the ground that the goods were not capital goods since they did not conform to the requirement in Rule 57Q that they were us....

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....fy for consideration as capital goods. 4. Siliminate mortar and zimborne cement are used in the binding material in the consideration of the glass furnace. There is some doubt as to they would be entitled to credit under Rule 57Q. However, they are in that event clearly entitled to credit as inputs under Rule 57A since without their use the furnace of which the glass process by the appellant ma....