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TMI Blog2009 (4) TMI 781X X X X Extracts X X X X X X X X Extracts X X X X ..... ri Narsimhan has two fold arguments. He submits that when the shelter and tower has been confirmed by the Department to have suffered Excise Duty, such goods being indispensable to provide services that shall either be capital goods or input . Therefore, once the goods are held to be capital goods, the appellant is entitled to the Cenvat credit under the law. Secondly, once it is held to be inp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ZB/ AHD/2009 dated 15-4-09 [2006 (16) S.T.R. 80 (Tri.-Ahmd.)]. He has taken us to read the definition of capital goods that is depicted in one of show cause notice as well as the definition of input appearing at Page 2 of show cause notice. He submits that the tower shall be rightly called as the termed goods that shall fall under Chapter 85. He further submits that when the shelter and tower we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efit under the law. He further argues that the duty paid shelter and tower are not covered by the definition of capital goods under any of the headings. He relies on the Circular dated 26-2-08 issued under File No. 137/315/2007-CX-4 stating that shelter and towers shall not enjoy input credit or capital goods credits. He confirms today that the shelter and tower which are subject matter of these t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Essar South Ltd. also in appeal case No. ST/162 of 2009 to make a pre-deposit of Rs. 20,00,000/- (Rupees Twenty Lakhs only) within four weeks from today since there is no financial hardship pleaded by the learned counsel today. We direct the compliance to be made on 4th June 2009. If aforesaid direction is carried out, realisation of the balance amount in both the cases shall be stayed till disp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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