2011 (2) TMI 39

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.... Mrs. Sudha Koka, SDR for the revenue.   Per Shri M. V. Ravindran (Oral)   These two appeals are directed against Order-in-Appeal No.45/2004 Central Excise dated 19.2.2004.   2. The relevant fact that arises for consideration is that the appellants herein had taken the cenvat credit of various items, which according to them were used in relation to the manufacture or were....

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....submissions made by the appellant as regards the usage of the inputs for or as capital goods. It is his submission that these goods were used for the purpose of making support for the pipes, cable trays and were also used in some construction works.   4. The learned SDR on the other hand would submit that the definition of Capital Goods during the relevant period i.e., Rule 57Q of the Cent....

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....) ELT 3 (SC) may also have a bearing on the issue in the instant case.   6. After considering the submissions made by both sides, we find that the learned Commissioner (A) while upholding the Order-in-Original has not recorded any detailed finding as regards the submissions made by the appellants before him. We also find that the Adjudicating Authority has also not addressed the submission....