2010 (9) TMI 1019

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....or the Appellant. Shri R.K. Gupta, SDR, for the Respondent. ORDER These two appeals arising out of common Order-in-Appeal No. 161-162-CE/MRT-II/2006 dated 13-9-2006 passed by the Commissioner (Appeals). 2. Heard both sides. 3. In Appeal No. E/3764, the challenge is against the demand of Rs. 4,26,832/- confirmed along with interest and a penalty of Rs. 1.00 lakh imposed. Th....

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....treated as pollution control equipment and consequently as capital goods. Once the bio-gas plant is treated as capital goods, the impugned items should be treated as parts, components or spares of capital goods and, therefore, as capital goods themselves. Alternatively, he submits that if the impugned items cannot be treated as capital goods, they should be treated as input in relation to manufact....

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.... the light of the Larger Bench of the Tribunal in the case of Vandana Global v. C.C.E., Raipur reported in 2010 (253) E.L.T. 440. 6. I have carefully considered the submissions of both sides and perused the records. 7. The claim by the appellants that bio-gas plant is a pollution control equipment is not supported by any authoritative literature. At any rate, no such literature has....