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TMI Blog2017 (8) TMI 1335X X X X Extracts X X X X X X X X Extracts X X X X ..... rtick Kurmy, for the Appellant (s) Shri S. Mukhopadhyay. for the Department (s) JUDGMENT: (Dr.) Satish Chandra : The present appeal is filed against the impugned Order-in-original No.CCE/BBSR II/No.13-25/Commissioner/2009 dt.31.03.2009 passed by Commr. (Appeals) of Customs, Central Excise & S.Tax,Bhubaneswar II. The period of dispute is June, 2003 to August, 2008. 2. Brief f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . of Customs & Central Excise, Raipur : 2016 (341) ELT 372 (Tri.-Delhi) ; (ii) Lararge India Ltd. Vs. Commr. of Central Excise, Raipur vide Tribunals Final Order No.53775/2016-EX (DB) dated 27.09.2016. 5. It may be mentioned that the Tribunal in the case of Singhal Enterprises (supra) has observed that : "15.?We find that the controversy can be laid to rest by making a reference to the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of support structures for capital goods. The appellants have argued that the various capital goods, such as, kiln, material handling conveyor system, furnace, etc. cannot be suspended in mid-air. They will need to be suitably supported to facilitate smooth functioning of such machines. It is obvious that the structural items have been suitably worked upon for this purpose. Accordingly, the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, Coimbatore Vs. Jawahar Mills Ltd. : 2001 (132) ELT 3 (S.C.), the cenvat credit was allowed on power cables, capacitors, control panels, which were used for high voltage transfer electricity. 7. Regarding penalty, it appears that the adjudicating authority has mentioned that the same is on interpretation of law. When it is so, then the same is not sustainable, especially, when the major d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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