2009 (7) TMI 868

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..... ualify for availing cenvat credit - From the Clause (iv) of the said Rule, it is clear that for availing cenvat as capital goods the only requirement is that they should be used in the factory of production As regards the second issue, the same is now covered in favour of the assessee by the Larger Bench decision of the Tribunal in the case of ABB Limited & Ors reported in (2009 -TMI - 34139 - C .....

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..... ble to the respondent or otherwise . 2. In view of the first issue, the appellate authority has held as under :- I find from the submissions put forth by the respondent that the Ceramic Beads are not consumed in the manufacture of the goods but it is acting as a hammer in the manufacturing process of their foods and therefore is not a raw material but a capital goods. Any material if used for .....

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