TMI Blog2016 (1) TMI 1179X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of capital goods. Applying the ratio laid in the said judgment and on appreciation of the facts I am of the view that the impugned order does not call for any interference - appeal dismissed - decided against Revenue. - Appeal No.E/2257/2012 - Final Order No A/30038/16 - Dated:- 11-1-2016 - Ms.Sulekha Beevi. C.S., Member(Judicial) Shri S.V.Nair, AR for the Appellant Shri Dwaraka ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... part of capital goods and thus are eligible. As inputs in manufacture of capital goods is an afterthought. That the impugned items are not inputs in the manufacture of final product of appellants, viz MS ingots, Further, that the respondents have failed to established fact of usage of these items in manufacture of capital goods. He pleaded that the appeal be allowed. 4. Against this, the learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be any doubt as to the use of the impugned MS items in the fabrication of goods as claimed by the appellant and the use of the said goods fabricated in the factory of manufacture. Further, the description of the goods fabricated various job workers, as mentioned in the work orders/quotation also did not indicate that they were structural supports or immovable goods as observed by the original auth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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