2009 (1) TMI 883

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.... Veeraiyan (Technical Member) 1. Heard both sides on stay petition. 2. The applicants got duty paid Towers covered under Chapter 7308.20 and duty paid Shelters falling under Chapter 9406.00 and taken credit treating them as components and spare parts of capital goods. The Commissioner vide impugned order held that Towers and Shelters cannot be treated as components and spare parts of Base Transr....

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....d Cus., Pune, reported in 2008 (9) STR 73 (Tri.-Mumbai) wherein it has been held as follows:- "We find that a prima facie case has been made out as regards credit on Towers and parts of Towers and pre-fabricated shelter for protecting Transmission devices in the light of the order dated 31.1.2007 of the Commissioner of Central Excise, Mumbai - the Department itself has expressed different v....