2008 (12) TMI 485

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....anoj, Advocate, for the Respondent. [Order]. - The original authority found that the respondents had taken capital goods credit on goods falling under Chapter 73 even though the goods were part and parcel of reverse osmosis system, multiple evaporator and glass line reactor which were capital goods. The impugned goods were not eligible capital goods as goods falling under Chapter 73 were not....

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....pital goods. As they were not components, spares or accessories of capital goods, the Commissioner (Appeals) had wrongly held those items to be eligible for capital goods credit. 3. Heard both sides. 4. I find that the original authority had given a categorical finding that the impugned goods were part and parcel of capital goods such as reverse osmosis system, multiple evaporator ....