2008 (9) TMI 723

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....nt. Shri Amit Jain, DR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - The applicant filed this application for waiver of pre-deposit of duty of Rs. 11,98,327/- and penalty. The demand is confirmed after denying the credit in respect of capital goods i.e. spares of Crusher and Ropeways. The demand was confirmed on the ground that the crusher and the other capital goods are....

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....l goods are not used within the factory, hence are not entitled for the credit on capital goods. The capital goods are installed in the mines which belongs to other unit a separate assessee, therefore, the demand is rightly made. He also cited the Hon'ble Supreme Court judgment in the case of Vikram Cement v. CCE, Indore (supra). 4. We find that Hon'ble Supreme Court in the case of Vikram ....