2007 (11) TMI 23

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..... the Customs, Excise & Gold (Control) Appellate Tribunal (Now known as Customs, Excise & Service Tax Appellate Tribunal) [for short 'the Tribunal'] in Appeal No. E-294/2001, the assessee-appellant has filed the present appeal. 2. The appellant purchased 'Loadall' from M/s. Escorts JCB Ltd. The cost element of the 'Loadall' included excise duty to the tune of Rs. 1,79,328/- .....

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..... d properly fall under Heading 84.27 and not under Heading 84.29. It was further observed that forklift truck or crane or similar material handling equipments have been held to be eligible capital goods. On this finding, the Commissioner (Appeals) held that the appellant would be entitled to claim Modvat credit. 5. Revenue, being aggrieved, filed an appeal before the Tribunal which was accepted by .....

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..... not made out and accordingly the same is set aside and deleted. Rest of the order of the Tribunal restoring the order of the authority-in-original is confirmed. 7. Counsel for the appellant has raised an alternate argument on the interpretation of Rule 57Q of the Rules which had not been raised either in reply to the show cause notice or before any of the authorities below. Under the circumstance .....

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