2017 (9) TMI 144

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..... ses, it cannot be denied that the same are used as accessory/components of the main machines - in view of Clause (iii) of the definition of Capital Goods prescribed at Rule 2(a) of CCR, 2004, these items are eligible to credit - appeal allowed - decided in favor of appellant. - E/1222/2011 - A/11240/2017 - Dated:- 18-4-2017 - Dr D.M. Misra, Member (Judicial) For Applicant(s): Shri D K Triv .....

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..... der, the appellants filed appeal before the Ld. Commissioner (Appeals), who in turn, rejected their appeal. Hence, the present appeal. 4. The Ld. Advocate, Shri D K Trivedi, for the appellant submits that the appellants are engaged in the manufacture of excisable goods falling under CH 72 of the first Schedule to the CETA, 1985. In the process, Re-rolling, SS Plates, MS Billets and Joists are u .....

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..... of raw materials into and from the kiln shall not be possible. Therefore, the MS Billet is component part of Kiln. Joist : Joist is an essential part of the conveying system for movement of raw materials and finished goods. Therefore, the joist is also a component of conveyor system and hence capital goods. 5. In support, he has referred to the Circular of the Board dt 7.4.2000 and .....

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