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TMI Blog2011 (7) TMI 607X X X X Extracts X X X X X X X X Extracts X X X X ..... the chemicals used by the appellants, has been allowed in the appellant's own case by Tribunal in earlier year hence similar benefit is allowed in respect of the same for the period covered under the present appeals. In the present case, the materials available before us is not enough to decide as to whether the impugned steel items have been used for manufacture of parts and components or not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pect of para 6 and 8 thereof. He states that para 6 deals with eligibility of credit to steel plates, angles, channels, beams, CTD bars, joist and H.R. Rolls etc. and that such items have been used for manufacture of components and parts of machinery which, in turn, are used for replacement of worn-out machinery. Hence, according to him, these are eligible for input duty credit. In support of this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not clear from the records of the case available before the Tribunal as to which of the steel items have been used for manufacture of part or component or machine. He states that there are several items which do not appear to be components of machinery such as platform etc. As regards the input credit in respect of cleanflow, he supports the impugned order. He placed reliance in the prevision deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion also allows cenvat credit for manufacture of parts and components of capital goods which are also covered in the definition of capital goods. In the present case, the materials available before us is not enough to decide as to whether the impugned steel items have been used for manufacture of parts and components or not. Hence, we are of the view that the matter is required to be remanded to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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