2010 (9) TMI 394

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..... ng parts and machinery - department's appeal fails - E/717/2004 - 951/2010 - Dated:- 7-9-2010 - Ms. Jyoti Balasundaram, Vice-President and Dr. Chittaranjan Satapathy, Member (T) REPRESENTED BY : Ms. Indira Sisupal, JDR, for the Appellant. Shri K.S. Venkatagiri, Advocate, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. The Ld. DR s .....

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..... As regards the impugned steel items, the Ld. Advocate states that these items are used for manufacture of components of capital goods and the Cenvat Credit Rules at the material time allowed credit of duty paid on inputs on goods used in the manufacture of capital goods which are further used in the factory of the manufacturer, and the rules also included components of capital goods within the def .....

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