2012 (7) TMI 82

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..... Murthy:   Ld.Commissioner (Appeals) has denied the CENVAT Credit of Rs.64,552 availed by the appellant and demanded the same with interest and penalty has been imposed on the ground that the M.S. Channels and M.S. Beams on which the credit was taken by the appellant are neither the capital goods or the components, spares, accessories of capital goods as defined under Rule 2(b) of CENVAT Cred .....

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..... its that the Commissioner (Appeals) in his impugned order has clearly held that the M.S. beams and channels have been used for supporting the machinery and therefore the appellant is not eligible for CENVAT Credit.   4. I have considered the submissions made by both the sides. On seeing the photographs submitted by the ld.Consultant, I find that the beams have been used to keep the electric .....

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