2009 (2) TMI 678

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.... Ms. Mona, Advocate, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. -  Revenue has filed this appeal against tine Order-in-Appeal No. 64/2005-C.E. dated 24-3-2005 passed by the Commissioner of Customs and Central Excise (Appeals), Visakhapatnam. 2. Heard both the sides in the matter. 3. The issue involved in the matter is entitlement of Respondents to Cenv....

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.... Admissibility to credit item-wise, in light of the settled legal position and the technical write-up provided on the actual usage of the impugned item. It is well settled that control panels, laboratory equipment and material handling systems are eligible for credit. Therefore all parts, components and accessories are automatically rendered eligible for credit under item No. 5 of the Table in Rul....

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....ion Gas 96,749/- 6. Display Monitor & Electronic cards 46,188/- 7. Electronic time relays 838/- 8. Radiator air cleaner 1,66,077/- 9. Tyres, flaps, Tubes 4,17,958/- 10. Rails for middle disc 17,856/- 11. Wheel for wagon pusher 37,440/- The Revenue relied on the decision of the Tribunal in the case of M/s. Jay Rapid Rollers v. Commissioner....

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....t Ltd. [2007 (219) E.L.T. 975 (Tri.- Bang.)] (iii)   CCE, Raipur v. Hukumchand Jute Industries Ltd. [2001 (137) E.L.T. 633 (Tri. - Kolkata)] (iv)   CCE, Meerut v. Premier Poly Film Ltd. [1999 (113) E.L.T. 192 (Tribunal)] (v)     India Cements Ltd. v. CCE, Hyderabad-III [2005 (180) E.L.T. 247 (Tri. - Bang.)] (vi)   CCE v. Rajasthan State....