2018 (1) TMI 50

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....pellant. Ms. Cynthia Crishnan for Shri S. Muthu Venkatesan, for the Respondent. JUDGMENT [Judgment per : S. Manikumar, J]. - Instant Civil Miscellaneous Appeal, is filed by the Commissioner of Central Excise and Service Tax, against the Final Order No. 40890 of 2014, dated 16-9-2014 [2015 (330) E.L.T. 645 (Tribunal)], on the following substantial questions of law :- "(i) Whether t....

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.... earth and not excisable and could not be regarded as inputs and the same will also not fall within the definition of capital goods under Rule 2(a) of the Cenvat Credit Rules, 2004. (ii) Whether in view of the varying interpretation of the terms "input" and "capital goods" in various decisions, the Hon'ble CESTAT, Chennai was right in interpreting the term in the manner as in the order." ....