2010 (7) TMI 1167

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....e issue in dispute in the present appeals is whether capital goods credit is available on Beams/MS plates/MS joists/MS steels etc. The adjudicating authority adjudicated the show-cause notice proposing denial of credit on the ground that the items do not satisfy the definition of 'capital goods' and he hence confirmed the demands together with interest and imposed penalties. The Commissioner (Appe....