2008 (9) TMI 547

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....e Appellant. Shri Rakesh H. Shah, Manager (Excise & Customs), for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  All the appeals filed by Revenue against the impugned order of Commissioner (Appeals) are being disposed off by a common order as they are directed against the same impugned order of Commissioner (Appeals). 2. Primarily, three issues are involved in t....

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....as pleaded that the definition of capital goods as it existed prior to 23-7-96, has been made specific by Notification No. 14/96-C.E. (N.T.), dt. 23-7-96 and as such, it was the intention of the Government that only those goods which directly take part in the processing or manufacturing of final goods, were eligible as capital goods. This definition stand confirmed by issuance of Notification No. ....

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....en filed. There is no dispute by Revenue that the inputs were either not received by the appellant or were not duty paid. It is seen that the provisions under Rule 57G were amended with introduction of Sub-rule 13, laying down that the credit should not be denied on the technical ground if the same is otherwise available to the assessee. The said amendment was taken note by the Larger Bench of the....