2007 (6) TMI 404

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..... -SM(BR)(PB) - Dated:- 1-6-2007 - Shri C.N.B. Nair, J. REPRESENTED BY : Shri Atul Gupta, C.S., for the Appellant. Shri A.K. Rstogi, SDR, for the Respondent. [Order]. Heard both side .....

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..... e the item is a spare part. Such spare parts and components are eligible for credit irrespective of their tariff classification. Therefore, the credit in regard to Grid element is required to be allow .....

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