2011 (2) TMI 415

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....he Respondent. [Order]. - This is an appeal by the department against order of the Commissioner (Appeals) No. 118/2010, dated 29-6-2010. 2. Heard both sides. 3. The relevant facts, in brief, are that the respondents are manufacturer of Brake Linings. They have received "Elements of pre-fab building of wall roof etc. made of structural insulated expanded polystyrene panels" (E....

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.... definition of the capital goods for the purpose of CENVAT Credit Rules do not include items classified under Chapter 94. Therefore, the order of the original authority in denying the credit was legal and correct. He, therefore, seeks setting aside the order of the Commissioner (Appeals) and seeks restoration of the order of the original authority. 5. Learned Advocate for the respondents s....

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....T Credit Rules, 2004 defines capital goods as follows :- "capital goods" means :- (A) the following goods, namely :- (i)      all goods falling under Chapter 82, Chapter 84, Chapter 85, Chapter 90, heading No. 68.05 grinding wheels and the like, and parts thereof falling under heading 6804 of the First Schedule to the Excise Tariff Act; (ii)    &....

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....n the present case, it is not in dispute that the cold storage plant was actually fabricated by the respondents in their factory and that the said storage plant falls under Chapter 84 of the Central Excise Tariff Act. There is no restriction that "components, spares and accessories" referred to in sub-item (iii) should fall under any particular chapter. In the present case, the components have bee....