2004 (10) TMI 410

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..... appeal is directed against denial of Cenvat credit on certain components spares and accessories brought by the appellant manufacturer for its Wagon loading machine. The impugned order denied credit on the basis that in the same appellant s case with regard to the same goods this Tribunal had held that credit was not available [Century Cement v. CCE, Raipur reported in 2002 (150) E.L.T. 1065 (T)]. .....

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..... rt of the machine in question. He has therefore submitted that the earlier decision has no application in the present case. 3. I have perused the rules, the earlier decision and other relevant records. I have also considered the submissions made by both sides. It is clear that the terms of definition of capital goods under Rule 57AA are very different from the terms used in the earlier rule. The .....

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