2017 (1) TMI 18

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....D.R. : for the respondent ORDER The present appeal is filed against the  impugned order dated 23.12.2009 passed by the Commissioner of Central Excise, Raipur. 2.  The brief facts of the case are that the appellant is engaged in the manufacture of sponge iron falling under Chapter 72 of Central Excise Tariff Act, 1985, and is availing Cenvat credit of duty paid on inputs and capi....

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....ds and components thereof manufactured out of the said inputs were duly used for captive consumption under Notification No. 67/95-CE dated 16.3.1995. 3.  Heard Shri ld. Advocate for the appellant and Shri G.R. Singh, ld. DR for the Revenue. 4.  After hearing both the sides, it appears that the issue is squarely covered by the decision of the Apex Court in the case of CCE, Jaipur Vs....

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....p; The appellants have argued that the various capital goods, such as kiln, material handling conveyor system, furnace etc. cannot be suspended in mid air.  They will need to be suitably supported to facilitate smooth functioning of such machines.  It is obvious that the structural items have been suitably worked upon for this purpose.   Accordingly, the goods fabricated, using....