2017 (2) TMI 1285

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....AMODHAR, TECHNICAL MEMBER Shri Karan Talwar, Advocate for the Appellant. Shri Guna Ranjan, Superintendent(AR) for the Respondent ORDER Per: JUSTICE (DR.) SATISH CHANDRA The applicant/appellant has filed the present appeal against the Order-in-Original dt. 18/08/2010. Period of dispute is December 2008 to July 2009. 2. The brief facts of the case are that during the period under c....

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....t. Ltd. Vs. CC&CE, Raipur [2016(341) ELT 372 (Tri. Del.)] where it was observed as under:- 15.?We find that the controversy can be laid to rest by making a reference to the decision of the Apex Court in the case of CCE, Jaipur v. Rajasthan Spinning & Weaving Mills Ltd., 2010 (255) 481 (S.C.), wherein the Hon'ble Supreme Court has considered an identical issue of steel plates and MS channels use....

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....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 structurals, will have to be considered as parts of the relevant machines. The definition of 'Capital Goods' includes, components, spares and accessories of such capital goods. Accordingly, applying the 'User Test'....