2010 (7) TMI 1240

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....Representative (JDR) for the Revenue Shri Kapil Vaish, Chartered Accountant for the respondents Per M. Veeraiyan: These two appeals by the Department arising out of orders in appeal No. 211-CE/MRT-II/2006 and 212-CE/MRT-II/2006 both dated 22.11.2006. 2. Heard both sides. 3. The dispute relates to eligibility of credit on M.S. plates and sections, which according to the respondents w....

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....able goods. The question of treating the impugned items either as capital goods or as components or accessories or spares does not arise. Therefore, he seeks setting aside the orders of the Commissioner (Appeals) and restoring the orders of the original in so far as the same relate to denial of credit on the impugned items. 5. Learned Chartered Accountant for the respondents submits that the de....

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....d. vs. C.C.E., Meerut - 2001 (135) ELT 1239 (Tri-Del.) in which the appeal by the Department against the said decision stands dismissed by the Hon'ble Supreme Court. iv) UOI vs. Hindustan Zinc Ltd. - 2007 (214) ELT 510 (Raj.) in which the appeal against the said decision stands dismissed by the Hon'ble Supreme Court reported in 2007 (214) ELT A 115. He also relies on the decisi....

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.... manufacture of capital goods. The respondents rely on the decisions which related to provisions under the erstwhile modvat scheme. The claim that the definition of capital goods has remained the same cannot be accepted. During certain period "immovable plant" was also treated as capital goods, the learned C.A. is not a position to cite any decision in his favour relating to interpreting Cenvat Cr....