2016 (12) TMI 655

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....ndent ORDER Per Justice Dr. Satish Chandra The present appeal is filed against the Order-in-Original No.43/2012 dated 30.3.2012 passed by the Commissioner, Central Excise, Jaipur. 2. The brief facts of the case are that the appellant is engaged in manufacture of Ordinary Portland cement, Pozzolana cement and clinker falling under Chapter 25 of the First Schedule to the Central Excise Tariff Ac....

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....se notice dated 7.3.2011 these items were used in the cement manufacturing machineries which are ultimately fixed/embedded to the earth, and hence are not goods, as it becomes an immovable property. Therefore, the items used do not qualify as capital goods, defined under Rule 2 of the Credit Rules. 5. The ld. Commissioner while adjudicating the impugned show cause notice has relied on the Larger ....

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.... Hon ble Supreme Court has considered an identical issue of steel plates and MS channels used in the erection of chimney for diesel generating set. The credit stands allowed in the light of Rule 57Q of the erstwhile Central Excise Rules, 1944. In the said judgement, the Apex Court has referred to the user test evolved by the Apex Court in the case of CCE, Coimbatore Vs. Jawahar Mills Ltd. 2001 (13....