2009 (10) TMI 714

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..... Heard both sides. The appellants filed this appeal against the impugned order whereby benefit of credit in respect of following capital goods is denied on the ground that the same are not specified goods : (i)   Ziricon Oxygen Probe (ii) Polymer Conductivity Analiser/Censor (iii) Cable Tray 2. The appellants are not contesting denial of excess credit of Rs. 588/-. 3. The contention .....

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..... in question as noted above are used as the components of the plant, therefore, in view of the Board's Circular relied upon by the appellants irrespective of classification, the benefit is available. The impugned order in respect of denial of credit on the above mentioned capital goods is set aside and the appeal in this regard is allowed. (Dictated and pronounced in the open Court)
Case laws, .....

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