(Judgment of the Court was delivered by Dr.Anita Sumanth, J.,) The parties agree that the issue in the matter stands covered by a judgment rendered by a Division Bench of this court in India Cements Ltd. V. Commissioner of Central Excise, Trichy-I (2013 (297) ELT 508) to the effect that capital goods of the nature of components,spares and accessories used for producing or processing of any goods would be eligible for CENVAT credit during the period between 23.7.1996 and 31.8.1996. Accordingly, the present appeal stands allowed. No costs.
Index: Yes / no Internet: Yes/no ssk.
To
1. The Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai, Shastri Bhavan Annex, Haddows Road, Chennai 600 034.
2. The Commissioner of Central Excise, Salem No.1 Foulks Compound, Annaimedu, Salem-1.
3. The Assistant Commissioner of Central Excise, Erode Divisional Office, 151-A E.V.N.Road, Erode 639 011.
(H.G.R.,ACJ) (A.S.M.,J) 17.2.2017.
HULUVADI G. RAMESH, ACJ., AND DR.ANITA SUMANTH, J., ssk.
C.M.A.No.3507 of 2005 17.2.2017 http://www.judis.nic.in