TMI Blog2018 (3) TMI 1666X X X X Extracts X X X X X X X X Extracts X X X X ..... LTD. VERSUS C.C.E., JAIPUR-I [2018 (3) TMI 1547 - CESTAT NEW DELHI] held that such goods are eligible for Cenvat credit either as capital goods (accessories) or as inputs, in view of various decisions of the Hon’ble Apex court and Hon’ble High Courts referred to therein - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... ons of the Hon'ble Apex court and Hon'ble High Courts referred to therein. On such finding, the Larger Bench returned the appeal file to this bench for final disposal. As the disputed issue was answered in favour of the appellant and there is no other dispute for decision, accordingly, the impugned order is set aside. The appeal is allowed.
(Order dictated and pronounced in open court.) X X X X Extracts X X X X X X X X Extracts X X X X
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