2011 (11) TMI 542

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..... Heard both sides. 2. The respondents have used MS angles, channels, plates, etc., for welding a structure on which overhead travelling cranes can be installed. They had claimed CENVAT credit in respect of the steel structural items. The same has been allowed by the lower appellate authority leading to this appeal by the Department. At the outset, I note that the lower appellate authority h .....

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..... tes that since the description of the cranes according to the Tariff is "overhead travelling cranes on fixed support", the support also forms part of the crane. This argument cannot be accepted. The Tariff is only distinguishing one kind of crane from the other and in this particular case, the reference is to an overhead travelling crane which is placed on fixed support and which travels on such s .....

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