2012 (8) TMI 598

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..... rds are accessories for poly machines and that the MS channels and angles used are accessories to the said cable boards - eligible for CENVAT credit - E/646/2011 - 1297/2011 - Dated:- 9-12-2011 - Shri M. Veeraiyan, J. REPRESENTED BY : Ms. Priya Jagdeesh, Advocate, for the Appellant. Shri Ganesh Havanur, SDR, for the Respondent. [Order]. Heard both sides on the stay petition. .....

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..... lly considered the submissions made by both sides and perused the records. Prima facie, considering the use of the impugned items, I hold that the same should be treated as accessories to capital goods and therefore, the applicant is eligible for CENVAT credit availed by them. In view of this, there shall be waiver of pre-deposit of the dues as per the impugned order and stay of recovery thereof t .....

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