2010 (2) TMI 500

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.... the Appellant. Shri J.A. Khan, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. Appellant filed this Appeal against the impugned order whereby the credit was denied in respect of Continuous Mixture and on Thermostat as capital goods. The contention of the Appellant is that both the items are capital goods and used in the factory of production in or....

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.... Hence credit was rightly denied. For denial of credit in respect of Thermostat the contention is that same is part of refrigeration and air-conditioning machinery therefore specifically excluded from the scope of capital goods. 4. We find that Continuous Mixture is classifiable under Chapter 8474 of the Tariff and as per the provisions of Rule 57Q of the Central Excise Rules all goods falling ....

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....these circumstances we find that the matter in respect of eligibility of quantification credit on Thermostat requires re-consideration by the adjudicating authority. The impugned order in this regard is set aside and the matter is remanded to the adjudicating authority to decide afresh after affording an opportunity of hearing to the Appellant. In respect of penalty we find that only penalty of Rs....