2003 (10) TMI 239

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....ned in these appeals, the Commissioner (Appeals) has held that the assessee could utilise the duty paid on various goods that it received in the factory for use in the manufacture of inorganic chemicals towards payment of duty on the final product in terms of Rule 57Q. The appeals are on the ground that the goods were not capital goods as defined in Rule 57Q as they were "not used for producing or....