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2014 (8) TMI 437 - CESTAT AHMEDABADCENVAT Credit - Credit on parts of capital goods - parts of the capital goods on which credit is availed are not specified in the definition of capital - Held that:- for eligibility of cenvat credit on components, spares and accessories of the capital goods need not fall under any of the Chapter specified in Clause (i) of the capital goods definition given under Rule 2(a) (A) of Cenvat Credit Rules. A view can be possible that components, spares and accessories would fall under chapters of Central Excise Tariff Act but are used for capital goods specified under Clause (i) of capital goods definition. Prima facie, this is an arguable case and therefore, OIA dated 09.12.2013 passed by the first appellate authority is set-aside and matter is remanded back to him for deciding the issue in de-novo proceedings, without insisting on any pre-deposit from the appellant. - Decided in favour of assessee.
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