2026 (9) TMI 342

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....lash Nath P.S.S, Advocate for the Appellant. Shri K. Sreenivasa Reddy, Authorized Representative for the Respondent. ORDER PER: ANGAD PRASAD M/s India Cements Ltd., (hereinafter referred to as appellant) are in appeal against the Order-in-Original dated 28.09.2011, whereby, the Adjudicating Authority has confirmed the demand in respect of 6 Show Cause Notices issued during the period A....

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....input credit in respect of certain items. The entire reasons for denial except for one small item of pipe is summarized by the Adjudicating Authority in para 34.8 to para 34.13. He further submits that this issue has now been finally settled whether the items can be considered as capital goods if not as input, by the Hon'ble Supreme Court in the case of Bharti Airtel Ltd., Vs Commissioner of Centr....

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....ln, packing plant and ducting works can be considered as either input or as capital goods. We find that the issue has been extensively examined in the case of Bharti Airtel Ltd., supra by the Hon'ble Supreme Court where this issue whether certain items like tower and PCB etc., could be considered as eligible input or capital goods etc., has been examined. The relevant observation of Hon'ble Suprem....