2017 (1) TMI 156

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....e grounds of appeal and also adverted to the Order-in-Original passed by the adjudicating authority who had disallowed the credit.  He submitted that the respondents had utilized the subject items for expansion of the plant and for construction of civil structures to support the boilers and other machineries used for manufacture of pulp.  That appellants used the subject items for steel structures for making platforms for capital goods etc and also for staircases and therefore is not eligible for credit. 3.  On behalf of the respondent, the learned counsel Ms. Thenmozhi referred to the Tribunal judgment in the appellant's own case reported in 2013(291) ELT 585 (Tri. Bang.)] which is on the same issue for the period 2006-07 w....

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....uts and their interpretation, there are many judgments rendered by various judicial fora.  From these various judgments, we can understand that the meaning of capital goods has undergone a lot of change right from its advent and the language used in the explanation is very liberal.  In my opinion, to understand whether any particular machinery falls within the scope of capital goods or whether any item can be used as an input for the capital goods, one has to traverse beyond the definition of the capital goods and should not merely interpret it with reference to the chapter / sub-heading of the goods / item in terms of the Central Excise Tariff Act.  In other words, the criteria to judge their eligibility should be in the fol....