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TMI Blog2007 (4) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... angles used for maintenance and repair of damaged parts of machinery as capital goods. The department preferred an appeal before the Commissioner (Appeals). By the impugned order, the Commissioner (Appeals) allowed the appeal of the Revenue. 2. The learned Advocate submits that the adjudicating authority allowed the credit following the decision of the Tribunal in the case of Rosa Sugar Works v. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Credit Rules, 2001. 4. The learned authorized representative (DR) reiterates the findings of the Commissioner (Appeals). He further submits that the appellant purchased plain plates in running length and that was cut to size for use in the machineries and therefore, the plain plates are not components and accessories. 5. After hearing both the sides and on perusal of the records, the relevant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit. Some of the decisions are as under (a) Divi's Laboratories Ltd. v. CCE, Visakhapatnam - 2006 (196) E.L.T. 285 (Tri.-Bang.) (b) Mukand Ltd., v. CCE, Belgaum - 2005 (182) E.L.T. 61 (Tri.-Bang.) (c) CCE, Trichy v. India Cements Limited - 2004 (175) E.L.T. 476 (Tri Chennai) (d) Ispat Industries Limited v. CCE, Mumbai - [2006 (195) E.L.T. 164 (T) = 2006 (73) RLT 410 (CESTAT-Mum.)] (e) Uttam ..... X X X X Extracts X X X X X X X X Extracts X X X X
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