2014 (1) TMI 420

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....ntendent(AR) ORDER Per: P.G. Chacko; This application filed by the appellant seeks waiver and stay in respect of the adjudged dues which include an amount of Rs.77,90,998/- demanded towards recovery of CENVAT credit taken during the period from February 2007 to November 2008 on steel items such as MS plates, channels, sheets, angles etc. According to the appellant, these items, claimed to....

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....dered as capital goods inasmuch as such columns were actually used for sucking atmospheric air for the purpose of fractionating it into various individual gases. In other words, according to the learned counsel, the steel items used for fabrication of the columns were integrally connected with the manufacture of gases and hence qualified to be capital goods under Rule 2(a)(A) ibid. The learned cou....