TMI Blog2016 (12) TMI 718X X X X Extracts X X X X X X X X Extracts X X X X ..... to the conclusion that these cannot be considered as component/spare/accessorises to capital goods. On perusal of the month wise details of the credit availed it is seen that the appellant has not availed credit in the month of June and July, 2009. The period as per the invoices is seen to be prior to 07-07-2009 - In India Cements Ltd Vs CCE, Chennai [2015 (3) TMI 661 - MADRAS HIGH COURT], the Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was issued on 24-11-2009 covering the period December, 2006 to July, 2009, alleging irregular availment of credit on MS Angled, Plates , Channels etc under the category of capital goods. After due process of law, the adjudicating authority confirmed the demand, interest and imposed equal amount of penalty. In appeal, the Commissioner (Appeals) upheld the same. Hence this appeal. 3. On be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the subject items do not fall within the definition of capital goods. Therefore, credit has been rightly denied. 5. I have heard the rival submissions. 6. The original authority in para 11(v) has discussed the use of the subject items (MS items) by the appellant. It is observed that the subject items were mainly used by appellant for fabrication of structure used as basement for the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n to consider the issue whether MS Angle, Plates, etc. used for fabricating capital goods are eligible for credit. The Tribunal in the said case referred to the decision rendered by larger bench in the case of Vandana Global Ltd and observed that the decision being rendered much before the judgment of the Hon ble Supreme Court, laid in Rajasthan Spinning Weaving Mills Ltd.(2010(255)ELT 48 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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