2017 (9) TMI 338

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....DER The appellant, M/s. MIRC Electronics Ltd., is in appeal against denial of credit on: (a) Cleaning wire is used in Gemini-II glue dispenser machine for cleaning of the nozzle (used for dispensing of glue). (b) Push rod is used in radial machine to push the electronic components (like capacitors) in the PCB Board (board with pre-printed circuits on which all the components are placed) d....

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....fall within the definition of capital goods at the material time which read as follows: "Capital goods have been defined in Rule 2 of Cenvat Credit Rules, 2004 (Fifth Amendment) Rules, 2006 definition, a) "capital goods" means:- (A) the following goods, namely:- (i) all goods falling under Chapter 82, Chapter 84, Chapter 85, Chapter 90, heading No. 68.05 grinding whee....

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....ted as inputs in terms of the decision of the Tribunal in the case of CCE, Raipur Vs. Bhilai Steel Plant - 2010 (261) ELT 612 (Tri.-Del.). 3. Learned AR relied on the impugned order. 4. I have considered the rival submissions. The Commissioner (Appeals) in the impugned order has denied the benefit on two grounds, firstly, for the reason that these items have not been capitalized in the balan....

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....le of machine, push rod is used in radial machine to push electronic components, clip is used in radial machine to carry the electronic component, coupling is used in radial machine to couple the leadscrew and spring is used in all machines in auto insertion department. Since the specific uses have been pointed out by the appellant, the impugned order makes a generic comments that the goods are no....