2009 (4) TMI 781

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..... Shri S.K. Panda, Jt. CDR, for the Respondent. ORDER Learned Counsel Shri Narsimhan has two fold arguments. He submits that when the shelter and tower has been confirmed by the Department to have suffered Excise Duty, such goods being indispensable to provide services that shall either be "capital goods" or "input". Therefore, once the goods are held to be capital goods, the appellant is....

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....ench, in the case of Idea Cellular Ltd. v. CCE, Ahmedabad-III reported in S/563/WZB/ AHD/2009 dated 15-4-09 [2006 (16) S.T.R. 80 (Tri.-Ahmd.)]. He has taken us to read the definition of "capital goods" that is depicted in one of show cause notice as well as the definition of input appearing at Page 2 of show cause notice. He submits that the tower shall be rightly called as the termed goods that s....

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....e that the shelter and towers are indispensable goods and primary one to enjoy benefit under the law. He further argues that the duty paid shelter and tower are not covered by the definition of capital goods under any of the headings. He relies on the Circular dated 26-2-08 issued under File No. 137/315/2007-CX-4 stating that shelter and towers shall not enjoy input credit or capital goods credits....