TMI Blog2018 (4) TMI 1020X X X X Extracts X X X X X X X X Extracts X X X X ..... s and also for pollution control equipment - The said Chartered Engineer's certificate being not controverted by any evidence - appeal allowed - decided in favor of appellant. - E/87214/16 - A/85840/2018 - Dated:- 13-3-2018 - Mr. MBV. Ravindran, Member (Judicial) None for appellant Shri S. Hasija, Supdta (AR), for respondent Per: M.V. Ravindran This appeal is filed agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'inputs' also. Adjudicating authority confirmed the demands raised. On an appeal/ first appellate authority also concurred with the views of the adjudicating authority and upheld the same, 5. Learned D.R., after taking me through the facts of the case, draws my attention to the definition of 'inputs' and 'capital goods' for the relevant period in question and submits tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the judgement of India Cement Ltd. - 2015 (325) ELT 109 (Mad). Hence the view expressed by the Hon'ble Madras High Court in the case of India Cement Ltd. is not applicable in the case in hand. 6. I have considered the submission made by learned D.R. and perused the records. 7. It is seen from the records that appellant herein had repeatedly and consistently taking a stand before the l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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