TMI Blog2011 (11) TMI 542X X X X Extracts X X X X X X X X Extracts X X X X ..... this particular case, the reference is to an overhead travelling crane which is placed on fixed support and which travels on such support. It does not automatically mean that the support will also be part of the crane. For example, it cannot be anybody’s case that the railway track should be considered as part of the railway engine. As such, argument of the learned counsel which is also the basis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 has allowed the appeal on merit and therefore has not gone into the issue of limitation. 3. In regard to the merits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upport 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 support. It does not automatically mean that the support will also be part of the crane. For example, it cannot be anybody s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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