2008 (12) TMI 546

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..... JDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T) (Oral)]. - This appeal is filed against the Order-in-Appeal No. 261/2006-C.E., dated 29-9-2006 passed by the Commissioner of Central Excise and Customs (Appeals) Visakhapatnam. 2. Shri G.P. Sastry, the learned Advocate, appeared on behalf of the appellant and Shri V.R. Gyaneshwar, the learned JDR for the Revenue. 3. We .....

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..... tion control equipment; iii.      Components, spares and accessories of the goods specified at (i) and (ii) above; iv.     Moulds and dies; v.      Refractories and refractory materials; vi.     Tubes and pipes and fittings thereof; and vii.    Storage tank, used in the factory of the man .....

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..... 10/96-TRU dated 2-12-2006. Further, reliance was placed on the decision of this Bench in the case of India Cements Ltd. v. Commissioner of CE, Hyderabad-III reported in 2005 (180) E.L.T. 247 (Tri.-Bang.) wherein credit was allowed in the case of bulldozer. Present case is analogous to the India Cements case. In view of the above, we are of the considered opinion that the impugned order deserves to .....

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