9911796707
TMI Blog2011 (1) TMI 473X X X X Extracts X X X X X X X X Extracts X X X X ..... sp;The point of dispute in this case is as to whether the appellant are eligible for capital goods Cenvat credit in respect of the items falling under sub-heading 7310 1020 of the Tariff used for erecting the cycle stand, store bin, raw racks, rack jali, tools break, brass bags, roof structure, gate wall and trolleys. The department was of the view that since all these items falling under chapter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eared for the appellant when this case was called for hearing. I find that though the notice had been sent to them in time and the same has been acknowledged by the appellant, there is no communication from them, as to why they are not able to appear for hearing today. In view of this, in accordance with Rule 21 of the CESTAT Procedure Rules, 1983, this appeal is being decided ex-parte after heari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods in terms of Larger Bench judgment in the case of Vandana Global v. CCE, Raipur (supra). Similarly items used for making almirahs, racks etc. also cannot be said to be the inputs used for making capital goods as the almirahs, racks etc. are not covered by the definition of capital goods. In view of this, I do not find any merit in this appeal. There is no infirmity in the impugned order. The ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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