TMI Blog2013 (12) TMI 1502X X X X Extracts X X X X X X X X Extracts X X X X ..... dispute in this case is about eligibility for Cenvat credit in respect of steam jointing sheets, champion CAF, style asbestos rope, HR/SS plate, SS drain traps, SS hose assy, swivel flange, SS flexible hose, SS sleeve holding, MS box with cover plate, garment stand, SS rack, glass material/spherical vessel and MS sheets for Cenvat credit. The total Cenvat credit involved in respect of these items ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vered by the definition of capital goods or have been used for repair of capital goods and that in view of this, the impugned order should be set aside and the matter must be remanded to the original adjudicating authority for de novo decision, after considering the appellant s contention regarding use of disputed items. In this regard he cited the judgment of the Tribunal in the case of M/s. DCM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... achinery, the same would be eligible for Cenvat credit in view of the judgment of the Hon ble Chhattisgarh High Court in the case of Ambuja Cement Eastern v. CCE, Raipur [2010 (256) E.L.T. 690 (Chhattisgarh)] and Hon ble Karnataka High Court in the case of CCE, Bangalore v. Alfred Herbert (India) Ltd. [2010 (257) E.L.T. 29 (Kar.)]. Similarly items which are used to prevent the leakage of steam hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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