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TMI Blog2015 (1) TMI 804X X X X Extracts X X X X X X X X Extracts X X X X ..... C.M.A. No. 2768 of 2010 - - - Dated:- 11-12-2014 - R. Sudhakar And R. Karuppiah,JJ. For the Appellant : Mr. K. Mohana Murali For the Respondents : Mr. C. Saravanan for R-1 JUDGMENT (Delivered By R. Sudhakar, J.) Aggrieved by the order of the Appellate Tribunal in dismissing the appeal filed by it, the Revenue is before this Court challenging the said order by filing the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interpretation when the scope of capital goods was very clear and unambiguous leaving no chance for any other interpretation? 2. When the matter was taken up for hearing, learned counsel appearing on either side fairly submitted that the issues covered in this appeal are squarely covered by a judgment of this Court in the respondent/assessee's own case in India Cements Ltd. - Vs Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spect of the assessee's own case on earlier occasion in C.M.A.No.3101/05 by order dated 13.12.2012. Having accepted the case of the assessee by applying the Apex Court decision reported in 2010 (255) ELT 481 (Commissioner of Central Excise v. Rajasthan Spinning and Weaving Mills Ltd), this Court rejected the Revenue's contention and affirmed the view of the Tribunal that the impugned goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 57Q that the position prior to 23.07.1996 Supreme Today With All High Courts Page 5 of 6 when credit was available for components, spares and accessories irrespective of the classification of specified capital goods, we have no hesitation in accepting the case of the assessee. Quite apart, even going by the circular, we agree with the argument advanced by the learned counsel for the assessee tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is set aside. Consequently, the Civil Miscellaneous Appeal is allowed. No costs. 4. In view of the fact that the questions framed above have already been considered and answered by this Court in India Cements case (supra), the substantial questions of law are answered accordingly. 5. In the result, this appeal fails and the same is dismissed. However, there shall be no order as to costs. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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