D.S.M. Sugar vs Cce on 5 January, 2006
2. Revenue in their appeal have challenged the Order of the Commissioner(appeals) for allowing credit on Siliconised Butyl Rubber seat and Asbestos Rope AMP 31 on the ground that these are not covered by the definition of capital goods. They relied on the decision of the Tribunal in the case of Upper Ganges Sugar & Industries Ltd. v. CCE, Meerut, reported in 1998 (98) ELT-166.