GANGESHWAR LTD. Vs. COMMISSIONER OF CENTRAL EXCISE, MEERUT

JUDGEMENT

(1.) THE short question involved in this appeal is whether four items viz. Steam Jointing Sheet, Castable refractories, Aluminium Section and Air Circuit Breaker used by the appellants for various purposes in their factory during February -March 1996 were eligible capital goods under Rule 57Q of the Central Excise Rules 1944.

(2.) The authorities below decided this issue against the appellants. Hence the present appeal.

(3.) LD . SDR Sh. A.S. Bedi has reiterated the findings of the adjudicating and first appellate authorities.