TMI Blog2017 (8) TMI 882X X X X Extracts X X X X X X X X Extracts X X X X ..... eligible for Cenvat credit as capital goods or inputs? - Held that: - The question how an item can be considered as ‘Input’ or ‘Capital Goods’, has been dealt with in a catena of decisions by Supreme Court, various High Courts and Tribunals. The matter ought to have been considered appropriately covering all the items which has not been done by Tribunal. The order of Tribunal, in our view, cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er referred to as Tribunal ) in Excise Appeal No. E/3163/2007. It was admitted on following substantial question of law : (i) Whether items like Steel Plates, Angles, Channel, Joists, TMT flat bars, Tor Steels, MS Flats, Packing, Jointing Sheet, Steam Metallic Packing, Jointing Gasket Sheet, Aluminium Sheet, Bagasse Carrier Chain, Forged Chain and Welding Electrodes, which are not specified in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal was, whether items like Steel Plates, Angles, Channel, Joists, TMT flat bars, Tor Steels, MS Flats, Packing, Jointing Sheet, Steam Metallic Packing, Jointing, Gasket Sheet, Aluminium Sheet, Bagasse Carrier Chain, Forged Chain and Welding Electrodes are eligible for Cenvat credit as capital goods or inputs. 5. Strangely, Tribunal has passed a cryptic order holding that question of Weldin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... High Courts and Tribunals. The matter ought to have been considered appropriately covering all the items which has not been done by Tribunal. The order of Tribunal, in our view, cannot be said to be a judgment since nothing has been discussed and in a very cursory manner, appeal of Revenue has been dismissed. The aforesaid question, therefore, formulated by us, i.e., question no. (ii) is answere ..... X X X X Extracts X X X X X X X X Extracts X X X X
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