TMI Blog2015 (7) TMI 1285X X X X Extracts X X X X X X X X Extracts X X X X ..... ation in holding that the steel plates and M.S. Channels, used in the fabrication of chimney would fall within the ambit of "capital goods" as contemplated in Rule 57Q. Appeal allowed - decided in favor of appellant. - Civil Miscellaneous Appeal Nos.3270 to 3272 of 2010 - - - Dated:- 3-7-2015 - MR. R. SUDHAKAR AND MR. K.B. K. VASUKI, JJ. For The Appellant : Mr.Muthu venkataraman for M/s.Mohammed Shaffiq For The Respondents : Mr.A.P.Srinivas Standing Counsel COMMON JUDGMENT ( Judgment of the Court was delivered by R.SUDHAKAR,J.) The above Civil Miscellaneous Appeals have been filed under Section 35-G of the Central Excise Act, 1944 challenging the order 23.07.2010, 07.05.2010 and 23.07.2010 made i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed the appeal filed by the Revenue. 6. Aggrieved by the order of the Tribunal, the assessee has preferred the present appeals. 7. Learned counsel appearing for the appellant/assessee submits that the issue involved in these appeals is covered by a decision of this Court dated 10.7.2014 in C.M.A.No.1265 of 2014, wherein, this Court following the ratio laid down in the decision reported in 2010 (255) E.L.T.481 (Commissioner of Central Excise Jaipur V. Rajasthan Spinning Weaving Mills Ltd.) and the earlier decision of this Court in C.M.A.No.3101 of 2005 dated 13.12.2012, dismissed the appeal filed by the Revenue. 8. Learned Standing Counsel appearing for the Revenue heavily relied upon the decision reported in 2011-TIOL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lates and M.S.Channels used in the fabrication of chimney would fall within the ambit of capital goods . In the face of this decision in the assessee's own case there being no new circumstance or decision in favour of the Revenue, we do not find any good ground to take a different view herein too. 10. As far as the reliance placed by the Revenue on the decision reported in 2011(270) E.L.T.465 (SC) (Saraswati Sugar Mills V. Commissioner of C.Ex., Delhi-III) is concerned, we do not think that the said decision would be of any assistance to the Revenue, considering the factual finding by the Tribunal therein in the decided case that the machineries purchased by the assessee were machineries themselves. Thus, after referring to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sue and held that the decision reported in 2011- TIOL-73-SC-CX (Saraswati Sugar Mills V. Commissioner of Central Excise, Delhi - III) in Civil Appeal No.5295 of 2003 dated 02.08.2011 is distinguishable on facts. This Court applied the principles laid down in the decision reported in 2010 (255) E.L.T.481 (Commissioner of Central Excise Jaipur V. Rajasthan Spinning Weaving Mills Ltd.) and held in favour of the assessee. 10. Hence, following the principles laid down in the decision reported in 2010 (255) E.L.T.481 (Commissioner of Central Excise Jaipur V. Rajasthan Spinning Weaving Mills Ltd.) and the earlier decision of this Court in C.M.A.No.3101 of 2005 dated 13.12.2012, we are inclined to allow the appeal, thereby set as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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