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TMI Blog2017 (8) TMI 1402X X X X Extracts X X X X X X X X Extracts X X X X ..... oversy can be laid to rest by making a reference to the decision of the Apex Court in the case of CCE, Jaipur vs. Rajasthan Spinning & Weaving Mills Ltd. [2010 (7) TMI 12 - SUPREME COURT OF INDIA], wherein the Hon’ble Supreme Court has considered an identical issue of steel plates and MS Channels used in the erection of chimney for diesel generating set - The credit stands allowed in the light of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E/BBSR-II/No.29-Commr./2005 dated 26.09.2005. 2. The period of dispute is from May, 2004 to February, 2005. 3. The brief facts of the case are that during the period under consideration the respondent was engaged in the manufacturing Sponge Iron Billets falling under Chapter Heading 72 of First Schedule to Central Excise Tariff Act, 1985 and also the Power Plant. The respondent installed a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Mangalam Cement Ltd. vs. CCE, Jaipur [2017-TIOL-141-CESTAT-DEL] In the case of Mangalam Cement Ltd. vs. CCE, jaipur (supra) it was observed by the Tribunal as under : We find that the controversy can be laid to rest by making a reference to the decision of the Apex Court in the case of CCE, Jaipur vs. Rajasthan Spinning Weaving Mills Ltd. (supra), wherein the Hon ble Supreme Court has co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tc. cannot be suspended in mid air. They will need to be suitably supported to facilitate smooth functioning of such machines. It is obvious that the structural items have been suitably worked upon for this purpose. Accordingly, the goods fabricated, using such structural items, will have to be considered as parts of the relevant machines. The definition of capital goods includes, components, spar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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