2006 (4) TMI 421

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....the Respondent. [Order]. - M/s. Elgi Building Products Ltd. have filed the subject appeal against the order of the Commissioner (Appeals) Coimbatore, disallowing capital goods credit to 'Chiller Plant' an item of capital goods involving a duty of Rs. 2,63,133/- imported in May 1999 and installed in their factory at Pollachi. Show cause notice was issued on 2-4-2001 proposing to disallow the ....

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....), the appellants have argued that no amendment to the Notification has been issued as regards Heading 85.18 figuring in the Notification even though corrigenda have been issued since the issue of Notification 6/97. They have also argued that the adjudicating authority cannot modify the language of the law. The item imported is undisputedly an item of capital goods falling under Chapter Heading 84....

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....sp;                                                                  &....

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....he factory of the manufacturer Description of final products (1) (2) (3) 1. All goods falling under Heading Nos. 82.02 to 82.11; All goods specified in the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), other than the following, namely:- 2. All goods falling under Chapter 84 (other than internal combustion engines falling under Heading No. 84.07 or 84.08 an....