2000 (12) TMI 281

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....;The applicants filed this application for waiver of pre-deposit of duty amounting to Rs. 1,86,844.00. 2. A show cause notice was issued to the applicants for denying the benefit in respect of components and spares as capital goods. The adjudicating authority dropped the proceedings. The revenue filed an appeal and the Commissioner, vide impugned order held that as the parts have specificall....

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....that in view of the Board's circular, they are entitled to the benefit of credit in respect of parts and components, in question, as the use of these components and accessories with the capital goods falling under chapters 82, 84, 85 and 90, is not disputed by the revenue. 4. Heard both sides. 5. In this case, the components and spares are classifiable under different chapter headings,....