2011 (4) TMI 849

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..... ct that the definition of “Capital goods” had undergone change w.e.f. 23.07.96 - As such the appellants are not eligible for cenvat credit in respect of Steel structures, gas compressors, and spring blade belts as these are not in the category of specified capital goods or inputs for such specified capital goods. As regards other items, the appellants need to establish that those items are eith .....

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..... nth of July, 1997 and hence, the eligibility to cenvat credit has to be determined in accordance with the legal provisions in force at the material time, in particular taking note of the fact that the definition of Capital goods had undergone change w.e.f. 23.07.96. As such, we find that the appellants are not eligible for cenvat credit in respect of Steel structures, gas compressors, and spring .....

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