2005 (11) TMI 321

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..... The lower appellate authority denied capital goods credit on two items to the assessee for the period July, 1996. These items are (i) Flexible mounting and (ii) Flexible connector. The assessee had claimed these items to be accessories for the Diesel Generating sets of their captive power plant. Ld. Commissioner (Appeals) did not accept this claim. She held that these goods, being in the na .....

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..... te-up filed by the Counsel that these rubber pads were used as mounting for DG sets so that the transverse vibrations, in action, of the DG sets could be substantially absorbed. Without these flexible mountings, the DG sets would generate transverse vibrations with undesirable results. Hence it has to be held that the Flexible mountings were used as accessories to the DG sets of the captive power .....

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