2005 (3) TMI 232

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..... on record, suggesting that the appeal be disposed of on merits on the basis of case law cited by them. The written submissions are accompanied by a list of decisions. 2. After examining the records and hearing ld. DR, I find that the short question arising in this case is whether fire crete and whytheat which were used as parts of the rotary kiln of the appellants' cement manufacturing unit were .....

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..... on capital goods, depending on whether the goods were used for the manufacture of final products, the Commissioner (Appeals) did not attempt any examination as to whether, under any of these clauses, the subject items could be held eligible for capital goods credit. It is in this backdrop that the case law cited by the appellants becomes relevant. The appellants have relied on the following decis .....

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..... the two items in question are refractory materials used for lining the rotary kiln used by the appellants for the manufacture of cement clinker. The line of decisions cited by the appellants are strongly in support of their case. No binding decision to the contra has been cited before me. 4. In the result, the impugned order is set aside and this appeal is allowed.  
Case laws, Decisio .....

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