2009 (2) TMI 625

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....asimhan, Advocate, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. -  This is an appeal by the department against the order of the Commissioner (Appeals) No. 134/C.E./GZB/04 dated 10-9-2004. 2. Heard both sides. 3. The respondent is a manufacturer of Color Picture Tubes for T.V. and dispute relates to Summi cream cement/Summi cement which are used in frit sea....

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.... and they cannot be treated as components/spares/accessories of the aforesaid capital goods as the items are used for floor painting. 5. Learned Advocate for the respondent submits that even if the said items cannot be considered as capital goods or spare parts/components/ accessories of capital goods, they deserve to be considered as inputs in relation to the manufacture of final product ....