2011 (2) TMI 435

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..... eard both sides. 2. The appellants are engaged in the manufacture of CTD bars & rods. They have received MS Plates, Sheets, Channels and HR Sheets falling under Chapter Heading 7208.11 and 7216.10 and taken credit treating them as capital goods. The appellants claimed before the original authority that HR Sheets were used for placing the hot drawn wires by fabricating them into platform/floo .....

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..... for any penalty. He relies on the following decisions in support of his contention :- (i)      CCE, Meerut v. Kasturi Sugar Mills - 2003 (162) E.L.T. 985 (Tri.-Del.) (ii)    CCE, Jalandhar v. Pioneer Agro Extracts Ltd. - 2008 (230) E.L.T. 597 (P & H) (iii)   Sakthi Sugars Ltd. v. CCE, Salem - 2008 (227) E.L.T. 107 (Tri.-Chen.) 5. Ld. SDR s .....

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..... er 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 .....

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