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2007 (6) TMI 404

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....07<br> E/2548/2005 - 1009/2007-SM(BR)(PB)<br>Central Excise<br>Shri C.N.B. Nair, J. REPRESENTED BY : Shri Atul Gupta, C.S., for the Appellant. Shri A.K. Rstogi, SDR, for the Respondent. [Order]. - ....

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.... Grid element, it is not in dispute the item is a spare part. Such spare parts and components are eligible for credit irrespective of their tariff classification. Therefore, the credit in regard to Gr....

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