2007 (9) TMI 2

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....olved with regard to admissibility of Cenvat credit "Column and Beams, Structures, M.S. Grating, Brackets, Staircase & ladder." It is seen that the Commissioner (Appeals) has followed his earlier Order No. PII/BKS/316/2004 dated 23-7-2004 of the same items. Para 4 of the Commissioner (Appeals) is reproduced as under "4. I have carefully gone through the case records as well as the submissions m....

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....4 (T) cited by the appellants. Therefore, the Cenvat credit of Rs. 40,944/- is admissible on Bagasse bailing machine. (b) Regarding the admissibility of Cenvat credit on "Column & Beams, Structure, MS Grating, Brackets, Stair case & Ladder". It is observed that the department denied the Cenvat credit on the grounds that these goods cannot be considered as parts/components of goods falling under C....