2008 (4) TMI 60

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..... not covered by the definition of ‘capital goods’ as per Rule 2(b) of Cenvat Credit Rules – credit not deniable because as per sub-rule 2(b)(iii), spares, components and accessories of the goods covered by Chapter 84 are also capital goods - E/1078/2005 - 342/2008 - Dated:- 4-4-2008 - Shri P. Karthikeyan, Member (T) [Order per]- This is a Revenue appeal directed against the order of the C .....

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..... nder, inter alia, Chapter 84. As paint shop is admittedly an item falling under Chapter 84, the impugned goods which were used to set up the paint shop were held to be capital goods being components, spares and accessories of paint shop of Chapter 84. 2. Heard both sides. The common case of the parties is that the paint shop fabricated using the impugned goods namely panels, angles, channels .....

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