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Issues:
1. Whether the shelter and tower, confirmed to have suffered Excise Duty, qualify as "capital goods" or "input" for Cenvat credit entitlement. 2. Whether the shelter and tower are indispensable goods to provide services and primary to enjoy benefits under the law. 3. Whether the shelter and tower, subject to Excise Duty, fall under the definition of capital goods or input as per relevant circulars and classifications. Analysis: Issue 1: The appellant argues that if the shelter and tower are confirmed to have suffered Excise Duty, they should be considered either as "capital goods" or "input," entitling them to Cenvat credit. Citing precedents and definitions of capital goods and input, the appellant contends that they should receive the benefit of capital goods credit or input credit. The appellant relies on past orders and decisions to support their claim for Cenvat credit on the shelter and tower. Issue 2: The Jt. CDR counters the appellant's arguments by stating that not all cases are equal, and the shelter housing a tower may not qualify as capital goods but rather resemble a factory shed. It is emphasized that the appellant needs to demonstrate the indispensability and primary nature of the shelter and tower to avail benefits under the law. Referring to a circular, it is asserted that shelter and towers are not covered by the definition of capital goods, and it is confirmed that the shelter and tower in question have indeed suffered Excise Duty. Issue 3: After hearing both sides and reviewing the records, the Tribunal refrains from expressing an opinion on the classification of the goods or their status as capital goods. Instead, the Tribunal directs M/s. Bharti Airtel and M/s. Vodafone Essar South Ltd. to make a pre-deposit within a specified time frame, considering no financial hardship pleaded by the appellant's counsel. The Tribunal's decision aims to ensure compliance with the pre-deposit requirement, with a stay on the realization of the balance amount until the appeals are disposed of. This judgment highlights the complexities surrounding the classification of goods for Cenvat credit entitlement, emphasizing the need for clear evidence and legal arguments to support such claims. The Tribunal's decision to require pre-deposits underscores the procedural aspects and financial considerations involved in such cases, pending final resolution through the appeal process.
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