2010 (9) TMI 394

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....p;    Ms. Indira Sisupal, JDR, for the Appellant. Shri K.S. Venkatagiri, Advocate, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. The Ld. DR states that the department is in appeal in respect of credit allowed on Non alloy Steel Flat, M.S. Plates, M.S. Joists, M.S. Rounds, M.S. Angles, HR Sheets, M.S. Flats and M.S. Channels used i....

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.... credit of duty paid on inputs on goods used in the manufacture of capital goods which are further used in the factory of the manufacturer, and the rules also included components of capital goods within the definition of capital goods. As such, the credit of duty paid on the impugned steel items used for manufacture of components of capital goods cannot be denied. The case of the respondents also ....