2011 (7) TMI 350

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....lants availed cenvat credit of Rs.22,80,720/- during the period September 2004 to December 2008 on the Engraved Copper Plated Roller/Cylinder as inputs. The department s view was that these goods are used by the job worker of the appellants as parts/components of printing machine and therefore should be considered as capital goods and the availment of cenvat credit was Rs.22,80,720/-. The original....