TMI Blog2009 (7) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent that these items have been used as part of the crane operating system and induction furnace and this plea was accepted by the Asstt. Commissioner and subsequently by the Commissioner (Appeals). Even in the grounds of appeal in the Revenue’s appeal, this has not been disputed. The crane operating system and induction furnace falling under Chapter 84 are covered by the definition of capi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parts of the Crane Operating System and Components of Induction Furnace and were accordingly eligible for the capital goods Cenvat credit, being parts of the Crane Operating System and Induction Furnace, both being classifiable under Chapter 84 of Central Excise Tariff, are capital goods. The Commissioner (Appeals) vide the impugned order-in-appeal dated 8-3-07 upheld the Asstt. Commissioner's or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and thus, simultaneously becoming part of the structure and thus, becoming immovable in character, that these could not be separately known as commodities bought and sold and hence none of these items satisfy the test of marketability and are not goods, exigible for excise duty. 2.2 Shri Bipin Garg, Advcate, ld. Counsel on behalf of the respondent pleaded that in the order-in-original as well a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been used for building of civil structure, at the time of personal hearing before the Asstt. Commissioner and the Commissioner (Appeals), it was pleaded by the respondent that these items have been used as part of the crane operating system and induction furnace and this plea was accepted by the Asstt. Commissioner and subsequently by the Commissioner (Appeals). Even in the grounds of appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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