2016 (6) TMI 511

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....Shri L.P. Asthana, Advocate and Ms. Rita Jha, Advocate For the Respondent : Shri Govind Dixit, DR ORDER PER B. RAVICHANDRAN: The present appeal is against order dated 29.03.2007 of Commissioner (Appeals-I), Raipur. The appellants are engaged in the manufacture of M.S. Ingots, castings and engineering goods liable to central excise duty. They were also availing credits under Cenvat Credit Rul....

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....accommodate the ladle full of hot metal for taking part in the movement of the hot metal to another process of steel making. The said item cannot be called as a vehicle of a category of self-propelled railway or tramway coaches, vans and trucks under CETH 8603 as decided by the lower authorities. Ld. Counsel relied on the HSN Explanatory Notes on "Ladles" and contended that providing of under-fram....

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.... tapped into a ladle, which is placed on a car. The ladle in the said car moves on a monorail to a refining furnace, where further processes like mixing with other metal and sending it to casting section for further process is done. We find that the Tribunal in the case of Larsen & Toubro Ltd.(supra) came to the conclusion that "Merely because the under-carriage has been attached to the Ladles, ....

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....are usually handles mechanically (e.g. by cranes), but the heading also covers foundry type casting ladles manipulated by small hand ladles of the type used by tinsmiths, goldsmiths, etc. are excluded (heading 73.25 or 73.26)". Similarly, in the Explanatory Notes below Section ZVI in HSN, the following position has been clarified :-  "The bases, frames or housings may be provided with whe....