TMI Blog2018 (12) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... - Appeal No. E/978/2011 - FO/76648/2018 - Dated:- 17-9-2018 - SHRI P. K. CHOUDHARY, MEMBER (JUDICIAL) And SHRI BIJAY KUMAR, MEMBER (TECHNICAL) Shri Arvind Baheti, CA for the Appellant (s) Shri D. Haldar, A. C. (A. R.) for the Revenue ORDER PER SHRI BIJAY KUMAR The appellant has filed the present appeal against the impugned order, wherein the Adjudicating Authority has confirmed the demand as per the Show Cause Notice issued to the appellant under the provisions of various Sections of the Customs Act and imposed penalty of equal amount. It is against this order, the appellant is before us in this appeal. 2. The fact of the case in brief are that the appellant is a manufacturer of Sponge Iron falling under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , (ii) S.L.R. Steels Ltd. 2012 (280) ELT 176 (Kar.); (iii) Monnet Ispat Energy Ltd.- 2015 (330) ELT 711 (iv) M/s. Jindal Stainless Ltd. vide Final Order No. FO/78432- 78437/2017 dated 30 November 2017; (v) M/s. Neo Metaliks vide Final Order No. 76225-76226/2018 dated 17 May 2018. Relying on the judgments, it is the contention of the Ld. Counsel that the appeal is to be allowed with consequential benefits. 6. On the other hand, the Ld. DR has stated that the issue is decided in the favour of the Revenue considering the decision of Hon ble Tribunal in the case of Vandana Global Ltd. Vs. CCE, Raipur [2010 (253) E.L.T. 440 (Tri.-LB] which has been relied upon by the Ld. Adjudicating Authority. 7. We find that the similar case has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Hon ble Supreme Court in the case of Commissioner of Central Excise, Jaipur vs. Rajasthan Spining Weaving Mills Ltd. [2010 (255) ELT 481 (S.C.)] are reproduced for appreciation of the law as laid down by the Hon ble Supreme Court. 12. Inter alia observing that capital goods can be machines, machinery, plant, equipment, apparatus, tools or appliances if any of these goods is used for producing or processing of any goods or for bringing about any change in the substance for the manufacture of final product, although this view was expressed in the light of the afore-noted definition of capital goods in the said Rule, which is not there in Rule 57Q, as applicable in the instant case, yet the user test evolved in the judgmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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