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TMI Blog2017 (5) TMI 1010X X X X Extracts X X X X X X X X Extracts X X X X ..... t of plant and machinery fixed to/embedded to the earth is not relevant - the appellant is entitled to avail cenvat credit - appeal allowed - decided in favor of assessee. - Appeal No. E/386/2010 - Final Order No. 60053 / 2017 - Dated:- 6-1-2017 - Mr. Ashok Jindal, Member (Judicial) Sh. Amrinder Singh, Advocate- for the appellant Sh. Atul Handa, AR- for the respondent ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aint shop. Therefore, the show cause notice was issued and after adjudication, the cenvat credit was denied and demand was confirmed along with interest and equivalent amount of penalty. Against the said order, the appellant is before me. 3. Heard the parties and considered the submissions. 4. In appellant s own case for the earlier period, the issue came up before this Tribunal reported in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ermitting capital goods cenvat credit, what has to be seen is as to whether the goods fall in the chapters specified in the definition of capital goods or are the items specifically mentioned in the definition of capital goods and secondly whether those gods were used in the factory. The purpose for which the goods were used and whether after use the goods became part of plant and machinery fixed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring the fact that the issue has already been settled in favour of the appellant for the earlier period, therefore, the following precedent decision of this Tribunal, I hold that the appellant is entitled to avail cenvat credit, therefore, I do not find any merit in the impugned and the same is set aside. The appeal is allowed with consequential relief, if any. ( Dictated and pronounced in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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