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M/s Guljag Indus. Ltd. Versus CCE, Jaipur-I

2018 (1) TMI 466 - CESTAT NEW DELHI

Classification of goods - Chemical Storage Tanks - CENVAT credit - Held that: - After going through the Chapter Note 73 and 84 of the Central Excise Tariff Act, 1985, we find that the tank with temperature controller is classifiable under Heading 84. .....

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hartered Accountant. Hence, the same is dismissed being not pressed - Appeal allowed. - Excise Appeal No.1200 of 2011 - A/58061/2017-EX[DB] - Dated:- 21-11-2017 - Mr. (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) For the .....

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1 passed by the Commissioner of Central Excise (Appeals-II), Jaipur. The period in dispute is March to December, 2000. 2. This is the second round of litigation before the Tribunal. Earlier, the Tribunal vide its Final Order No.A/405/03-NB dated 16.0 .....

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has directed that ......Adjudicating Authority to first decide the question of proper classification of the articles in question and on that premise consequential order about modvat credit may be determined. 3. In pursuance to the direction of the H .....

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Shri O.P. Agarwal, learned Chartered Accountant for the assessee-Appellants and Shri M.R. Sharma, learned DR for the Department. 5. The learned Chartered Accountant submits that they are the manufacturer of Chemical Storage Tanks . They fabricated s .....

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heading 73.09 would not qualify to be capital goods. He also submits that in the tanks indirect heating and cooling takes place with the help of hot/cold water circulating between its two walls. He further submits that the storage tanks are not gener .....

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w the cenvat credit. 6. On the other hand, the learned DR for the Department, justified the impugned order. 7. After hearing both sides and on perusal of the material available on record, it appears that the controversy, in the present appeal, is reg .....

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