2008 (3) TMI 225

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....ident]. - Heard both sides. 2. The appellants filed this appeal against the impugned order whereby Credit in respect of inputs as well as capital goods was denied. Credit in respect of inputs used in fabrication of captive power plant was disallowed on the ground that power plant is outside the factory of production. In respect of other items like CTD Bars, Angles was denied on the ground that th....

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....espect of items which are used in civil construction. Therefore, the appellants are entitled for credit. 4. Contention of Revenue is that power plant is situated outside the factory, therefore, credit was rightly denied and in respect of other goods contention is that credit was denied on the ground that the same is construction material. In the impugned order there is no finding regarding portio....

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.... of CTD Bars & Angles, etc. credit is denied on the ground that the same are construction material. The appellants' submission is that the goods are used for fabrication of plant and machinery and nothing is used for civil construction. We find that in para 4.5 of the impugned order credit on CTD Bars and Angles is denied on the ground that the same is used for civil construction whereas appellant....