2009 (7) TMI 1118

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....t. ORDER The appellants filed this appeal against denial of credit on capital goods namely, forged products (i.e. forged steel shafts). The original authority allowed the credit of Rs. 28,860.00 on Forged products. Revenue filed appeal before the Commissioner (Appeals), which was allowed. Hence, the appellants filed this appeal. 2. Learned Counsel on behalf of the appellants submits that ....

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.... 3. Learned Jt. CDR reiterates the findings of the Commissioner (Appeals). He submits that admittedly the forged products were not used in machine or machineries. It is the contention that certain processes were undertaken and, therefore, capital goods were not used as such in their plant and machinery and, therefore, the Commissioner (Appeals) rightly denied the credit. He also submits that Forg....