2006 (4) TMI 43

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..... peal is that the goods like M.S. Angles, M.S. Channels, Chequered Plates, H.R. Plates, H.R. Chequered Coil, falling under Chapter Heading No. 72.08 of the Central Excise Tariff Act, 1985 are the capital goods within the meaning of Rule 2 (b) of the Cenvat Credit Rules, 2002 and whether Cenvat Credit can be allowed or not. 3. The Assistant Commissioner, Central Excise, Boisar I Division, held that .....

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