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TMI Blog2014 (12) TMI 774X X X X Extracts X X X X X X X X Extracts X X X X ..... covered by a decision of this Court in M/s.P.K.P.N. Spinning Mills (P) Ltd. - Vs The Commissioner of Central Excise (2013 (3) TMI 345 - MADRAS HIGH COURT), wherein a Division Bench of this Court, accepting the Larger Bench decision of the Ahmedabad Tribunal in Bango Products (India) Ltd. - Vs Commissioner of Central Excise, Vadodara (2009 (2) TMI 101 - CESTAT AHMEDABAD), had decided the issue in f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tes as accessories of machines in terms of definition of capital goods in Rule 2 (b) of Cenvat Credit Rules, 2002 and said goods are eligible for availing Cenvat credit of duty paid under the said rules" 2. The respondent assessee is a manufacturer of cotton yarn and man made yarn falling under Chaptesr 52 and 55 of Central Excise Tariff Act, 1985 and has been availing credit of duty paid on inpu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... department preferred appeal to the Commissioner (Appeals), who set aside the order of the lower authority and allowed the appeal holding that the goods are ineligible for cenvat credit and the same shall be recovered with interest. Against the said order, the assessee preferred appeal before the Appellate Tribunal. 5. The Appellate Tribunal, vide Final Order No.528/2008 dated 30.5.08, set aside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Excise (C.M.A. No.4162 of 2006 Dated 14.02.2013), wherein a Division Bench of this Court, accepting the Larger Bench decision of the Ahmedabad Tribunal in Bango Products (India) Ltd. - Vs Commissioner of Central Excise, Vadodara (2009 (235) ELT 636 (tRI lb)), had decided the issue in favour of the assessee and allowed the appeal. A copy of the said order has also been placed before this Court. A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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