TMI Blog2008 (2) TMI 266X X X X Extracts X X X X X X X X Extracts X X X X ..... ing credit on ground that machines viz. cooling towers, strip caster are immovable property - held that credit cannot be denied as the parts and components were used in the immovable property - appeals are allowed - E/2968 and 2929/2006-SM - 556-557/2008-SM(BR)(PB), - Dated:- 7-2-2008 - Shri P.K. Das, Member (J) Shri Ravi Raghvan, Advocate, for the Appellant. Shri B.S. Suhag, DR, for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be denied as the furnace is an immovable property. He also relied upon the decision of the Tribunal in the case of Gujarat Ambuja Cements Ltd v. CCE, Chandigarh reported in 2001 (130) E.L.T. 129. He further submits that the adjudicating authority rightly dropped the proceedings as the parts and components were used in the machines in the factory by the appellants. 3. The learned DR reitera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir factory for manufacture of final products. Clause (a) of Rule 57-AA of the said Rules provides "Capital Goods" means the specified items therein used in the factory of the manufacturer of the final products. The Adjudicating Authority observed that the parts were used in the factory of manufacturer of the final products. The show cause notice also indicates that the parts in question were use ..... X X X X Extracts X X X X X X X X Extracts X X X X
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