2017 (1) TMI 18

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.... 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 capital goods used in the manufacture of final ....

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....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. Rajasthan Spinning & Weaving Mills Ltd.-2010 (255) ELT 481 (SC), wherein the Hon'ble Supreme Court has ....

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....stem, 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 such structural items, will have to be considered as parts of the relevant machines.  The definitio....