2008 (12) TMI 590

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....hri J.A. Khan, SDR, for the Respondent. [Order]. - After hearing both sides for sometime, I find that the appeal itself can be disposed off today. Hence, waiving the requirement of pre-deposit, I take up hearing of the appeal itself. 2. Shri Sinhamahapatra, ld. Advocate appearing for the appellants states that the appellants have claimed credit of duty on cylinders used for packing o....

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....s were permitted for taking credit as capital goods. The impugned cylinders fall under Chapter 73, which was not one of the specified chapters in the definition of capital goods. Therefore, the appellants are not eligible for capital goods credit in respect of the same despite some of the Tribunal decisions allowing such credit for the earlier period when 'capital goods' was not so defined under t....