2006 (9) TMI 453

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..... the Respondent. [Order]. - Heard both sides. 2. The following items are involved with regard to admissibility of Cenvat credit :- "Column and Beams, Structures, M.S. Grating, Brackets, Staircase & ladder." It is seen that the Commissioner (Appeals) has followed his earlier Order No. PII/BKS/316/2004 dated 23-7-2004 of the same items. Para 4 of the Commissioner (Appeals) is reproduced as .....

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..... baling machine is also admissible in view of the Tribunal decision in the case of SIEL Sugar v. CCE - 1998 (99) E.L.T. 54 (T) cited by the appellants. Therefore, the Cenvat credit of Rs. 40,944/- is admissible on Bagasse bailing machine. (b)     Regarding the admissibility of Cenvat credit on "Column & Beams, Structure, MS Grating, Brackets, Stair case & Ladder". It is observ .....

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..... ems used for fabricating support structures for installation of manufacturing equipments required heights are held as components and accessories for said equipments and hence these items are eligible for credit as capital goods. The above said decision of the Tribunal is also upheld by the Supreme Court - 2002 (139) E.L.T. A294. Similar issue has been also decided vide OIA No. PII/BKS/316/2004 dt. .....

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