2007 (12) TMI 106

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....d in respect of the items namely M.S. Structures, Cable Trays, S.I. structures. But actually the item is Furnace Casing of Zinc holding furnace and radiant tubes. The appellant also submitted that in the invoices, the same is described as Furnace Casing and radiant tube. A copy of the invoice is on record. The contention is that the goods are part of furnace and without this, furnace cannot functi....

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....ustainable and hence set aside. 5. In regard to S.I. Poles, the revenue pointed out that these poles are not used for manufacture of goods. Rather these poles are installed in the factory for fitting electric bulbs, tube lights etc. In view of these finding of fact, which is not controverted in the appeal, I find no infirmity in the order where such credit is denied. The denial of credit is uphel....