2010 (9) TMI 303

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....i O.P. Batala, Consultant, for the Appellant. Shri R.K. Gupta, SDR, for the Respondent [Order]. - This is an appeal against the order of the Commissioner (Appeals) No. 512/KKG/PCK/07 dated 27-12-2007 by which order of the original authority dated 28-7-2006 which was in favour of the party, was set aside and duty of Rs. 2,10,182/- along with interest was confirmed and penalty of equal amou....

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....nalty as mentioned above. 4. Learned Consultant for the appellants submits that the goods were used for making parts and accessories and replacing old and used parts as part of repair and maintenance of sugar mill/plant. He submits that they are eligible for the credit as parts and components of capital goods. He relies on the following decisions :- UnionofIndiav. Hindustan Zinc Ltd. - ....

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....in 2010 (253) E.L.T. 440 (Tri.-LB). The learned DR submits that the facts of the case in Rajasthan Spinning & Weaving Mills are entirely different from the facts of the present case. 6. I have carefully considered the submissions from both sides. The decision of the Hon'ble Supreme Court in the case of Rajasthan Spinning & Weaving Mills cited supra relates to chimney which is an important ....

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....missioner (Appeals), it is noticed that the specific use of each of the items has not been appreciated in proper prospective. The reason being that the focus of the dispute was different and the same appears to have been decided in the light of the decisions prevalent then. As the decision of the Larger Bench of the Tribunal has been rendered in April, 2010, I deem it appropriate to set aside the ....