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2013 (2) TMI 543 - CESTAT BANGALORECENVAT Credit on capital goods - Rule 2(a) of the CENVAT Credit Rules, 2004 - National Litigation Policy - Assessee contended that the department cannot prefer an appeal to the CESTAT where the disputed amount is less than Rs.5,00,000/- hence appeal not maintainable - Held that:- when these appeals were filed, there was no embargo based on monetary limits. When the counsel for the respondent all of a sudden wakes up the maintainability issue, the same can hardly be appreciated. The preliminary objection stands overruled. Whether various structural items to be ‘cenvatable' capital goods on the basis of certain photographs produced by the assessee - Held that:- The method adopted by the appellate authority cannot be countenanced inasmuch as a photograph per se has no evidentiary value. Where the assessee claimed to have used the structural items to fabricate "technological structures" which were claimed to be ‘cenvatable' capital goods, the appellate authority ought to have arranged physical inspection of such structures by competent officers of central excise and should have taken a view only after considering the inspection report. Remand back to revenue
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