2011 (1) TMI 249

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....AN   The appeal No.E/1026/09 has been filed by the department against the order of the Commissioner (Appeals) No.09-CE/ALLD/2009 dated 22.01.2009. The cross objection No.E/CO/183/09 is connected to this appeal basically in support of the order of the Commissioner (Appeals).   2. Heard both sides.   3. The relevant facts, in brief, are that the respondents procured items lik....

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..... vs. CCE, Raipur reported in 2010b (253) ELT 440 (Tri.-LB). To a specific query as to whether the use of each of these items have been looked into by the original authority, the learned SDR submits that the focus of the dispute before the original authority was different and therefore was not possible to pin point the specific items from the records. For example, it cannot be concluded as to whet....

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....s, he submits that the components, spares, and accessories of the goods mentioned in Rule 2 (a) (A) (i) (ii) of Cenvat Credit Rules, 2004 are included as capital goods. Learned Consultant also submits that the part of the claim is time barred.   6. I have carefully considered the submissions made from both sides and perused the records. The submissions of both sides are relevant. It would ....