2017 (7) TMI 1470

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..... rt or component or accessory of the capital goods i.e. antenna or not - HELD THAT:- Reliance placed in the case of M/S. BHARTI AIRTEL LTD. (EARLIER KNOWN AS BHARTI TELE-VENTURES LTD.) VERSUS THE COMMISSIONER OF CENTRAL EXCISE [ 2014 (9) TMI 38 - BOMBAY HIGH COURT] where it was held that ' The subject items are neither capital goods under Rule 2(a) nor inputs under Rule 2(k) of the Credit Rules .....

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