2009 (5) TMI 280

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.... JCDR, for the Appellant. S/Shri Muthuvenkatraman and M.N. Bharathi, Advocates, for the Respondent. [Order per: Jyoti Balasundaram, Vice-President]. - The issue in dispute in these appeals relates to admissibility of the following goods to capital goods credit in the factory of the respondents who are manufacturers of copper anode falling under Heading 74 of the First Schedule to the Central....

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.... of the smelter plant which falls under Heading 84.10 which is an eligible (specified) heading under Rule 57Q of the Central Excise Rules. We, therefore, uphold the extension of capital goods credit on these four items. 3. As regards Camera Mount and Monitor Mount, they are used to monitor the whole smelter which is monitored by advance control system called distribution control system. Smeltin....