2017 (2) TMI 528

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..... items have been used for fabrication of capital goods/parts/components - appellants are eligible for credit - appeal allowed - decided in favor of appellant. - E/2348/2012 - A/30025/2017 - Dated:- 5-1-2017 - Ms. Sulekha Beevi, C.S., Member (Judicial) Shri. B. Venugopal, Advocate for the Appellant. Shri. Arun Kumar, Deputy Commissioner (AR) for the Respondent. [Order per: Sulekh .....

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..... before the Commissioner (Appeals) vide the order impugned herein, up held the same Hence this appeal. 2. On behalf of the appellant, the Ld. Counsel Shri. B Venugopal explained that MS items were used for fabrication of capita] goods such as Hoppers equipment Electro Static Precipitator, Stock Beams/intermediary Beams etc., Product House Hopper, Belt Conveyor unit, Kiln Cooler Assembly etc. He .....

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..... APP Mills [2013 (291 ) ELT 585 (Tri. - Bang.)] and Monnet Ispat Energy Ltd., Vs. CCE Raipur [2015 (330) ELT 71 1 (Tri. - Del)]. 3 Against this the Cd. AR. Shri. Arun Kumar reiterated the findings in the impugned order. He submitted that the authorities below have rightly denied the credit on subject items as these do not fall within the definition of capital goods or inputs. He submitted f .....

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