2005 (11) TMI 123

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..... ion of the facts, has noted that the items like PLTS Plain Plates/MS Plates, Expansion Bellows and Brake shoe have all been used in fabrication of Capital Goods such as boiler shells, etc. The plates were cut to sizes and were welded for replacing corroded parts of the Capital Goods. The plates were also used as flanges in the pipelines. These pipelines were connected to various equipment for tran .....

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..... - 2001 (132) E.L.T. 3 (S.C.) wherein the test of 'Capital Goods' had been laid down inasmuch if the item is used in the factory of production in or in relation to the manufacture of final goods then the credit is required to be accepted. 2. I have heard the learned SDR. He submits that these items cannot be considered as part and parcel of the Capital Goods and that they were merely used for ma .....

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