2008 (4) TMI 60

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..... d order, the Commissioner (Appeals) vacated the order of the original authority by which the respondents were denied credit of duty paid on various goods used in setting up a paint shop. As per the grounds of appeal filed by the Revenue, the paint shop in question falls under Chapter Heading 8479.10 of the Central Excise Tariff. Credit was denied in respect of panels, structures, angles, bars, pla .....

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..... of the Tariff. As per CCR, goods falling under Chapter 84 are capital goods. As per sub-rule 2(b)(iii) of these rules, spares, components and accessories of the goods covered by Chapter 84 are also capital goods. As rightly held by the lower appellate authority the impugned goods have to be held to fall under "parts, components and accessories" of machines of Chapter 84. Therefore, I find that the .....

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