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2009 (8) TMI 593 - CESTAT, KOLKATACenvat Credit- Capital Goods- The Appellant filed this Appeal against the impugned Order whereby the Commissioner (Appeals) remanded the matter to the Adjudicating Authority for quantification of the demand. Contention of the Revenue is that the cable is classifiable under Heading 76.10 of the Tariff and is not specified goods under the definition of ‘capital goods’. Accordingly, credit is allowed only in respect of the cables used within the factory being components of the specified goods. Held that- the credit had been disallowed on the ground that the cable was used outside the factory but the appellant relied on the various cases in which credit was allowed thus the matter is to be reconsidered afresh by the adjudicating authority.
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