2017 (1) TMI 1405

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.... : G.R. Singh, DR ORDER V. Padmanabhan (Technical Member) The present appeal has been filed against the Order-in-Appeal dated 11.12.2012. The appellant is engaged in the manufacture of "MS TMT Bar" covered under chapter sub heading No. 7206 10 90 for which the main raw materials are MS Ingots & Billets. The present dispute is regarding the Cenvat credit availed by the appellant in respect....

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....dit on dumpers/tippers have been allowed by the Tribunal. He cited the following case laws in his support:- i. Jindal Stainless Steel Ltd. Vs. Commissioner of Central Excise & Custom (A), Visakhapatnam 2009 (245) E.L.T. 244 (Tri. Bang.). ii. Commissioner of C. Ex., Hyderabad Vs. India Cements Ltd. 2009 (238) E.L.T. 193 (Tri.- Chennai). iii. Commissioner of Central Excise....

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....2 of the Cenvat Credit Rule, 2002, the view taken by Revenue is that the impugned goods are not classifiable under Chapter 82,84,85,90 or under chapter 68 which are specified as the chapters under which capital goods should fall. However, we note that the definition of capital goods also includes components, spares and accessories of goods specified as capital goods falling under various chapters.....