TMI Blog2017 (6) TMI 1178X X X X Extracts X X X X X X X X Extracts X X X X ..... not, all the appeals are remanded to the learned adjudicating authority to the extent that remained in controversy after the learned Commissioner (Appeals)’s order was passed in some of the appeals of Revenue - appeal allowed by way of remand. - E/113 & 114/06, E/124, 125/06 And E/133/07 - A/87853-87857/17/EB - Dated:- 5-6-2017 - Mr. D.N. Panda, Judicial Member And Mr. C.J. Mathew, Technical Me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... guidelines to determine the character of the goods whether capital or not. Those are: i) Mundra Ports Vs. CCE - 2015 (39) STR 726 (Guj.). ii) CCE Vs. India Cements - 2014 (305) ELT 558 (Mad.). iii) Thiru Aroonan Sugars Vs. CCE - 2015-TIOL-1734-HC-Mad. iv) CCE Vs. India Cements - 2014 (310) ELT 636 (Mad.). v) India Cements Vs. CESTAT, Chennai 2015 (321) ELT 209 (Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view to Rule 57Q of the Central Excise Rules, 1944 to hold that as capital goods. 4. Keeping in view the various judgments prescribed guidelines for determination of the nature of the goods whether capital or not and also the judgment of the Hon ble Madras High Court in the case of India Cements Ltd. (supra), all the appeals are remanded to the learned adjudicating authority to the extent t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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