2006 (8) TMI 51

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..... rt question arising for consideration is whether capital goods credit was available to the appellants for the period April to June '94 in respect of the following items (1) Ceramic Fibre, which was used to insulate furnace and the pipeline used for conveyance of steam; (2) Cement, which was used for construction purpose; (3) Coromastic Brick Lining, which was used for lining the floor of produc .....

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..... ish Dictionary either. Ld. SDR reiterates the findings of the Commissioner (Appeals). 2. After giving careful consideration to the submissions, we find that, in the case of India Cements (supra) cited by ld. counsel, the party had not claimed capital goods credit on cement used in civil construction and what was allowed to them was credit on cement used in the construction of plant. In the instan .....

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..... e of their final product. In the circumstances, again, we cannot interfere with the decision taken by the lower appellate authority in respect of this item. However, the appellants seem to have made out a good case for capital goods credit on Ceramic Fibre which was used to insulate their furnace as well as the pipeline used for conveyance of steam. Furnace and the pipeline are, undisputedly, part .....

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