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TMI Blog2017 (2) TMI 977X X X X Extracts X X X X X X X X Extracts X X X X ..... een filed against the order No. 147/ANS/PCK/2009 dated 28.05.2009 and 141/ANS/PCK/2009 dated 26.05.2009 passed by the Commissioner of Central Excise (Appeals), Delhi-III, Gurgaon. 2. The brief facts of the case are that the appellants who are manufactures of sugar and molasses had taken Cenvat Credit on certain items namely columns, fabricated beams, structure and staging. These items have been u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act. The appellants went in appeal and the First Appellate Authority upheld the order of Adjudicating Authority, aggrieved by which the appellants are before this Tribunal. 3. The Ld. Counsel for the appellants drew attention to the definition of capital goods during the impugned period, which is from 01.05.2006 to 31.10.2007 and submitted that the goods falling under Chapter 84 were covered unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R. 258 (Tri. Ahmd.). 4. The Ld. A.R. appearing for the Revenue contended that the goods were wrongly classified by the manufacturer and the department was justified in applying correct classification based on the actual usage of goods in the recipients factory. He also reiterated the findings in the order of the Ld. Commissioner (Appeals). 5. Heard both the parties and perused the records. 6. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... venue, being aggrieved, filed an appeal before the Tribunal which was accepted by setting aside the order of the Commissioner (Appeals) and restoring that of the authority-in-original. It was held that the 'Loadall' having been classified by the Central Excise Officer having jurisdiction over the manufacturer's factory as falling under Heading 84.29, the appellant, who is the consumer of those goo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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