2011 (1) TMI 422

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tal goods and their spares and accessories and other items as listed in the Annexure I to the Notification. The respondent requested the Deputy Commissioner, Central Excise, Patiala to allow them to bring free of Central Excise Duty, the capital goods namely pre-fabricated structures, PUFF doors, PUFF panels and RPF panels falling under sub-heading 9406.00 of the tariff under CT-3 Certificate, as according to them these goods are required for cold room in the warehouse and to carry out the manufacturing activity in the cold room. The Deputy Commissioner disallowed the respondent's request on the ground that the items requested by them are not covered by the definition of "capital goods", as given in Rule 2 of Cenvat Credit Rules, 2002. Agai....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d upon by the Commissioner (Appeals) is not relevant, as pre-fabricated structures/PUFF Panels etc. were not the items sought to be acquired free of duty by 100% EOU in that case and in view of this, the impugned order is not correct. 2.2 Shri K.K. Anand, Advocate, the learned Counsel for the respondent, reiterating the findings in the Commissioner (Appeals) order pleaded that cold room is a must for a 100% EOU engaged in production of agricultural items for export, that in this case the respondent unit is engaged in production of honey and by product wax for export, that for processing and storage of honey, cold room is a must and the items, in question, are used in the cold room and that in view of this, there is no infirmity in t....