2017 (7) TMI 559

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.....P.Nos.1 of 2011, 1 of 2012 and 1, 1 and 1 of 2011 - -<br>Central Excise<br>Rajiv Shakdher And R. Suresh Kumar, JJ. For the Appellants : Mr. Cynduja Crishnan for M/s.S.Muthu Venkataraman For the Respondents : Mr. A. P. Srinivas JUDGMENT ( Judgment of the Court was delivered by Rajiv Shakdher,J.) 1. These are five (5) appeals, which assail the order of the Customs, Excise and Service Tax Appel....

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....ainable in view of the fact that it has lost its value as a precedent in view of the contrary view expressed by the Supreme Court in CENTRAL EXCISE, JAIPUR vs. M/s.RAJASTHAN SPINNING & WEAVING MILLS LTD.? 3. Whether the respondents are right in disallowing credit on M.S.Angles, M.S.Plates, M.S.Channels on the ground that they do not qualify as capital goods inasmuch as it is contrary to the decis....

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....tainable in view of the fact that it has lost its value as a precedent in view of the contrary view expressed by the Supreme Court in CENTRAL EXCISE, JAIPUR vs. M/s.RAJASTHAN SPINNING & WEAVING MILLS LTD.? 3. Whether M.S.Angles, M.S.Joint and beams which are used for positioning and keeping the boiling house equipments in operatable and erect condition would qualify as Capital Goods?" 4. C.M.A.N....

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....int beams and TOR Steel on the ground that they do not qualify as capital goods inasmuch as it is contrary to the decision of the Supreme Court in CENTRAL EXCISE, JAIPUR vs. M/s.RAJASTHAN SPINNING & WEAVING MILLS LTD.? 4. Whether M.S.Angles, M.S. Joint beams and TOR Steel, which are used for positioning and keeping the Boiling House Equipments in operatable and erect condition would qualify as Ca....