2009 (7) TMI 383

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..... The facts of the case leading to the appeal by the Revenue are as under: The Asstt. Commissioner of Central Excise, Bilaspur vide order-in-original dated 16-6-06 dropped the Cenvat credit demand against the Respondent by holding that beams, columns and plates, in respect of Cenvat credit amounting to Rs. 59,093/- was sought to be denied by the Deptt., had been used in the factory as parts of the .....

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..... of the crane/electrical furnace and this being so the same cannot be treated as part of the crane and induction furnace and that Hon'ble High Court in the case of Tata Engineering & Locomotive Ltd. v. UOI reported in 1997 (89) E.L.T. 463 (Bom.) has held that columns, beams, tresses and Purlins are sections or portions of a structure, coming into existence when affixed or fabricated and thus, simul .....

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..... ts of the capital goods and hence covered by the definition of capital goods. He emphasized that the parts and accessories of capital goods falling under any chapter heading are covered by the definition of capital goods. 3. I have carefully considered the submissions of both the sides and perused the records. I find that though the SCN alleged that the beams, columns and plates have been used fo .....

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