2014 (2) TMI 1055

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....r, AR, for the Appellant. Shri B.L. Narasimhan, Advocate, for the Respondent ORDER The dispute in the present appeal of the Revenue is as to whether the radio active material (californlum - 252) used in fast lab analyzer is a eligible capital goods or not. Commissioner (Appeals) has held in favour of the respondent by observing as under :- ''6. I have carefully gone through the ca....

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....e cannot be treated as a part or component. I find that merely being consumed in due course of time, does not disqualify any item from being a component or part of certain capital goods. 7. I also find that the appellants had pleaded before the adjudicating authority that the item in question is a component of Fastlab Analyzer, and in fact without this component the said analyzer cannot fu....