2007 (9) TMI 2

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..... 2. The following items are involved 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 ....

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....e of SIEL Sugar v. CCE - 1998 (99) E.L.T. 54 (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....

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....hts are held as components and accessories for said equipments and hence these items are eligible for credit as capital goods. The above said decision of the Tribunal is also upheld by the Supreme Court - 2002 (139) E.L.T. A294. Similar issue has been also decided vide OIA No. PII/BKS/316/2004 dt. 23-7-2004 on the same lines. There is, therefore, no merit in the stand of department and the Cenvat ....