TMI Blog2016 (12) TMI 645X X X X Extracts X X X X X X X X Extracts X X X X ..... ty has allowed credit on all these subject items and dropped the proceedings. Although the department filed appeal against such order before the Commissioner(Appeals), the same was dismissed vide Order-in-Appeal dated 07-03-2011 - For the reasons that the subject goods fall within the definition of capital goods being spare/ components /accessories of capital goods and also taking note of the fact that the appellant has been allowed credit for the earlier periods, I hold that the demand is unsustainable. The impugned order is set aside - appeal allowed - decided in favor of assessee. - E/200/2012 - Final Order No. A/31058/2016 - Dated:- 7-10-2016 - Ms. Sulekha Beevi, C.S., Member (Judicial) Ms A.S.K.Swetha, Advocate for the Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dings in the impugned order. He submitted that the subject goods do not fall into the definition of capital goods and therefore, are not eligible for credit. 5. I have heard both sides. 6. The definition of capital goods includes spare/ components/accessories of capital goods specified under chapter 82, 84,85 or 90 of Central Excise Tariff Act, 1985. The Ld counsel produced before me the details of the subject goods as well as the usage of these items in capital goods/machinery within the factory, which is as under. Impugned item Usage Machinery/capital goods chapter heading in which the item used Conveyor Belt Raw material conveyed with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... From the above, it is revealed that the subject goods are spares parts of capital goods which are used in the manufacturing activity by the appellant. Further, it is also seen that for earlier period, vide Order-in-Original dated 23-07-2010 the adjudicating authority has allowed credit on all these subject items and dropped the proceedings. Although the department filed appeal against such order before the Commissioner(Appeals), the same was dismissed vide Order-in-Appeal dated 07-03-2011. 8. For the reasons that the subject goods fall within the definition of capital goods being spare/ components /accessories of capital goods and also taking note of the fact that the appellant has been allowed credit for the earlier periods, I hold ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
