2005 (9) TMI 531

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....r the Appellant. Smt. R. Bhaghya Devi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)].  These appeals are against an order of the Commissioner (Appeals). The impugned order denied to the assessee capital goods credit in respect of equipments used for the mining of limestone in the mines situate away from their cement factory during 1994-95, on the ground that capital ....

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....y also. It has also been contextually pointed out by the consultant that some of the Benches of the Tribunal had also taken the view that capital goods credit was available to machinery used in limestone mines outside cement factory, which was one of the factors which led the assessee into belief as above. We are inclined to accept this explanation offered on behalf of the assessee. Undisputedly, ....

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....ds used in the factory for the period July 1994 to February 1995. This part of the order of the Commissioner (Appeals) is under challenge in the Revenue's Appeal No. E/50/1999. After examining the records and hearing both sides, we find that a part of this credit had been denied to the assessee by the original authority for want of declaration. But the same was allowed by the first appellate autho....