2019 (2) TMI 1552

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....019<br>Central Excise<br>Mr. Ashok Jindal, Hon&#39;ble Member (Judicial) For the Appellant (s) : Shri Ram Chander Choudhary, Advocate For the Respondent (s) : Shri V. Gupta, AR ORDER PER : MR. ASH....

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....or fabrication of capital goods, in that circumstances, the items in question do qualify inputs in terms of Rule 2(a) of CCR, 2004 as accessories to the capital goods. Therefore, the appellant is enti....