2014 (3) TMI 873

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..... for making ‘sand moulds’, which in turn is further used for manufacturing various castings. If the sand plant can be considered as machinery and capital goods, the appellants would have been entitled to input duty credit in respect of the impugned goods utilized for making a sand plant. However, there is a categorical finding by the original authority in his order that the sand plant is embedded t .....

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..... has decided the matter afresh and has also clubbed the matter relating to a similar issue pending before him. The present appeal, therefore, relates to a combined Order-in-Original which is partly in respect of the remanded matter and partly in respect of the fresh matter. 2. Though the appellants had initially taken credit on the impugned goods treating the same as capital goods, their present .....

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..... llants have claimed that they have used the impugned goods for manufacturing sand plant , which in turn is used for making sand moulds , which in turn is further used for manufacturing various castings. If the sand plant can be considered as machinery and capital goods, the appellants would have been entitled to input duty credit in respect of the impugned goods utilized for making a sand plant. .....

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