2005 (8) TMI 274

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.... manufacturers of cement. During the period August - December, 1995, they constructed a new Cement Mill by using Cement, CTD bars/rods, M.S. Angle, M.S. Plate, M.S. Channels, DDR steel rods etc. They took capital goods credit on these items. The lower appellate authority allowed this credit. Appeal No. 514/04 of the Revenue is against the decision of that authority. 2. In 1996, the respondents ....

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....r appeal, it has been categorically admitted that Channel Supporter, Cement and Ceramic pipes were used as parts/components of supporting structure for installation of equipment in the cement mill. Thus, there is no dispute of the fact that the capital goods in question were used as parts/components of cement-manufacturing plant. During the material period, parts and components of 'plant' were rec....