2009 (8) TMI 593

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....R, for the Respondent. [Order]. - Heard both sides. 2. The Appellant filed this Appeal against the impugned Order whereby the Commissioner (Appeals) remanded the matter to the Adjudicating Authority for quantification of the demand. The Commissioner (Appeals) held that the Electric Transmission Cables were used to transmit power from the main grid to the factory and then to distribute to var....

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....STAT-Mum.) - Indorama Cement Ltd. v. CCE, Mumbai-II. 4. Contention of the Revenue is that the cable is classifiable under Heading 76.10 of the Tariff and is not specified goods under the definition of 'capital goods'. Accordingly, credit is allowed only in respect of the cables used within the factory being components of the specified goods. The definition of 'capital goods' includes components....

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....ed for power-supply to the office building and some other areas where no production activity or any activity in relation to production of the final product is carried on, are not entitled for credit. 5. In reply, the Appellant fairly submitted that the cables which are used for supply of power for office purposes are not entitled for the credit. 6. I find in this case now that the only issue....