2012 (7) TMI 381

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... riyanarayanan, Advocate   Per : Mr. M.V. Ravindaran;   This appeal is filed by the revenue against the order in appeal No. RKA/109/ SRT-I/2010 dated 17.02.2010.   2. The issue involved in this case is regarding eligibility of the respondent for availment of cenvat credit of the duty paid on the Air Compressors purchased by them and received in the factory premises on 05.05.2005. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of the assessee. Hence this appeal by the Revenue.   3. Heard both sides and perused the record.   4. The undisputed fact is that the assessee has received the Air Compressors on 05.05.2005. It is also undisputed that the said Air Compressors were to be utilised by the assessee for providing output service of laying of long distance pipe line covered under the category of Commercial an .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... any further.   6. I find that an identical issue in respect of the capital goods received for the manufacturing of final products which were exempted, was being heard and the eligibility for availing the credit was decided by the Larger Bench of the Tribunal in the case of Spenta International Limited --2007 (216) E.L.T. 133 (Tri. - LB). The ratio of the said judgment is clearly recorded in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X