9911796707
TMI Blog2014 (2) TMI 1055X X X X Extracts X X X X X X X X Extracts X X X X ..... f Fastlab Analyzer, and in fact without this component the said analyzer cannot function at all. The appellants had also submitted the brochure of the Fastlab Analyzer, published by the manufacturer, which clearly shows the impugned item, namely “One to three Cf252 neutron sources” as a component of the Fastlab Analyzer, and in the sketch the location of the same has also been indicated very clear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s) has held in favour of the respondent by observing as under :- 6. I have carefully gone through the case records and submissions made by the appellants. I find that the appellants had taken capital goods Cenvat credit of Rs. 52,458/- (50% of total credit available) in their Cenvat account vide Entry No. 4785, dated 19-2-2001 and remaining 50% credit of Rs. 52,458/- vide Entry No. 781/3-4-200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion is a component of Fastlab Analyzer, and in fact without this component the said analyzer cannot function at all. The appellants had also submitted the brochure of the Fastlab Analyzer, published by the manufacturer, which clearly shows the impugned item, namely One to three Cf252 neutron sources as a component of the Fastlab Analyzer, and in the sketch the location of the same has also been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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