TMI Blog2006 (4) TMI 421X X X X Extracts X X X X X X X X Extracts X X X X ..... ucts Ltd. have filed the subject appeal against the order of the Commissioner (Appeals) Coimbatore, disallowing capital goods credit to Chiller Plant an item of capital goods involving a duty of Rs. 2,63,133/- imported in May 1999 and installed in their factory at Pollachi. Show cause notice was issued on 2-4-2001 proposing to disallow the credit in respect of the above item on the ground that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been issued as regards Heading 85.18 figuring in the Notification even though corrigenda have been issued since the issue of Notification 6/97. They have also argued that the adjudicating authority cannot modify the language of the law. The item imported is undisputedly an item of capital goods falling under Chapter Heading 84.18. Therefore, they were eligible for the credit. They had reversed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TABLE S. No. Description of capital goods falling within the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and used in the factory of the manufacturer Description of final products (1) (2) (3) 1. All goods falling under Heading Nos. 82.02 to 82.11; All goods specified in the Schedule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods falling under Heading 84.18 are eligible for capital goods credit in terms of the above Notification. Heading 85.18 appearing in the Notification cannot be construed as a misprint for Heading 84.18. Shri K. Shivarajan, Chartered Accountant representing the appellants furnished a copy of the Bill of Entry covering the import of the subject item which showed the item as falling under CSH 84186 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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