2004 (1) TMI 204

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....common question for consideration in these appeals is the eligibility to credit under Rule 57Q of the duty paid on various goods by the appellant. 2.Having heard the Counsel for the appellant and the departmental representative, we proceed to give our findings on each items as below. 3.Ropeway and parts thereof. The appellant was engaged in the manufacture of cement and transported lime stones ....

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.... in dispute that they were used in repairing or reconditioning. Accordingly, the decision of the Tribunal in Jaypee Rewa Cement v. CCE - 2003 (159) E.L.T. 553 (Tribunal-LB) = 2003 (57) RLT 739, these will not be considered as capital goods. 6.Lubricants. The decision of the Larger Bench of this Tribunal in CCE v. Modi Rubber Ltd. - 2000 (119) E.L.T. 197 will apply to lubricants and the goods are ....