2004 (1) TMI 204

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r : Gowri Shankar, Member (T)]. - The 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 manufactu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Electrodes, Oxygen and other gases. It is not 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. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... concerned, it had declared the goods and taken credit on its bona fide belief that they would be entitled to consideration as capital goods. He points out that this belief is not unreasonable particularly there were difference of opinion in different Benches of this Tribunal, with regard to welding electrodes and goods used in quarries which have to be resolved by a Larger Bench. He also points o....