Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2011 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (2) TMI 435 - CESTAT, CHENNAIManufacture of CTD bars & rods - that the impugned items were used either for fabricating tubes used for drawing wires or for the purpose of keeping the hot drawn wires. The resultant products using the impugned items obviously did not fall under the specified chapters namely 82, 84, 85, 90, 68.02 and 6801.10. Undisputedly, the term capital goods have to construed strictly as per the definition and the impugned items falling under Chapter 72 having not been used for fabrication of machinery falling under the main part of the definition of capital goods cannot be treated as capital goods. Therefore, I do not find any reason to interfere with the order of the Commissioner (A) in so far as the demand relating to duty and interest is concerned.
|