2005 (11) TMI 123

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....ed 31-12-2003 wherein the Commissioner (Appeals), after due examination of the facts, has noted that the items like PLTS Plain Plates/MS Plates, Expansion Bellows and Brake shoe have all been used in fabrication of Capital Goods such as boiler shells, etc. The plates were cut to sizes and were welded for replacing corroded parts of the Capital Goods. The plates were also used as flanges in the pip....

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....ent rendered in the case of C.C.E., Coimbatore v. Jawahar Mills Ltd. - 2001 (132) E.L.T. 3 (S.C.) wherein the test of 'Capital Goods' had been laid down inasmuch if the item is used in the factory of production in or in relation to the manufacture of final goods then the credit is required to be accepted. 2. I have heard the learned SDR. He submits that these items cannot be considered as part ....