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TMI Blog2018 (2) TMI 2007X X X X Extracts X X X X X X X X Extracts X X X X ..... ighting Equipments, Fittings and Fixtures, Refractory Cement Blocks, Plates, Welding Electrodes under Chapter 8311 and Steel Items-Beams falling under Chapter 72 and miscellaneous other items are capital goods on which the assessee is entitled to avail CENVAT Credit. 2. It is not disputed before us that in Ambuja Cements Eastern Ltd. v. Commissioner of C.Ex., Raipur reported in 2010 (256) E.L.T. 690 (Chhattisgarh), the coordinate Bench of this Court has held that CENVAT Credit is admissible in respect of the above stated items as they fall within 'inputs'. It is also not disputed that Judgment of this Court in the matter of Ambuja Cements Eastern Ltd. (supra) has been assailed before the Supreme Court in SLP Civil No. 021539-021540/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed on the same reasoning on which Ambuja Cements Eastern Ltd. (supra) has been decided by this Court. In Re. acceptability of web copy of orders/judgments : 7. Before parting we must address an important issue raised by Shri Maneesh Sharma, Learned Standing Counsel for the Revenue, concerning the acceptability of the 'web copy' of the orders/judgments obtained from the official website of the High Court of Chhattisgarh i.e. 'highcourt.cg.gov.in'. 8. The issue arose because Shri Maneesh Sharma, having armed with web copy of the order, was still reluctant to produce the same before us apprehending that the web copy may not be accepted by the Court. Shri Sharma carried this impression because, according to him, several Courts an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pposite party raises a doubt about the authenticity of the web copy. 12. In taking this view, we are fortified with the view taken by a Learned Single Judge of the High Court of Judicature of Bombay Bench at Aurangabad in Shital Krushna Dhake v. Krushna Dagdu Dhake in Misc. Civil Application No. 244 of 2017 (decided on 2-2-2018), wherein also an apprehension was raised that the trial Court may insist upon production of certified copy of the order passed by the High Court, despite production of the web copy. In the said circumstances it has held thus : "2. I am of the view that this apprehension is misplaced since the print out of the orders of this Court from the official website has sanctity and the trial Courts are expected t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court or the authority may verify from the official website of the High Court of Chhattisgarh to ascertain whether such an order/judgment is actually uploaded to the official website or not. 14. On the request of Learned Counsels, the Additional Registrar (Judicial) of this Court is directed to circulate this order to all the District Judges of the State of Chhattisgarh, who, in turn, shall circulate the same to all the Judicial Officers within their respective jurisdiction, so as to bring it to the notice of all the Learned Judges. The Additional Registrar (Judicial) may also transmit copy of this order to the Chief Secretary to the Government of Chhattisgarh and all the District Collectors of the State for its circulation amongst va ..... X X X X Extracts X X X X X X X X Extracts X X X X
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