2014 (1) TMI 728

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.... The applicant is engaged in the manufacture of poly vinyl chloride resin. It has been alleged that they availed credit on capital goods namely MS plates, sheets, beams, angles, joists, coils, channels, aluminium plates/sheets etc. falling under Chapter 72, 73 and 76 of the CETA, 1985, used in the structural construction of factory buildings, raw material stores, workshop, warehouse, shed compress....

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....facture of final product. We find that the Commissioner observed that the machinery is capable of functioning without a supporting structure or the operating platform. It appears that the contention of the adjudicating authority is that the supporting structure is embedded on earth. The learned AR drew the relevant portion of the adjudicating order and he also mentioned that the contractor namely ....