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2013 (11) TMI 1027 - CESTAT NEW DELHIEligibility for cenvat credit – Revenue was of the view that the appellant received was scrap and not capital goods – Held that:- Even if the appellant unit had received scrap capital goods, it is not disputed that they had used the same as capital goods - The question as to whether any goods are capital goods or otherwise has to be determined on the basis of how the same are used – Following Maharshi Alloys (P) Ltd. vs. CCE, Tirupathi [2005 (11) TMI 281 - CESTAT, BANGALORE] - just because in this judgment is in respect of the provisions of Central Excise Rules, 1994 pertaining to the Modvat credit, it cannot be said that the ratio of this judgment would not be applicable - there is no certificate of Chartered Engineer regarding the usability of the goods as capital goods, as the use of the goods received by the Appellant from their other units as capital goods is not disputed – the order is not sustainable – Decided in favour of Assessee.
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