2017 (2) TMI 977

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.... : Devender Singh These appeals have been filed against the order No. 147/ANS/PCK/2009 dated 28.05.2009 and 141/ANS/PCK/2009 dated 26.05.2009 passed by the Commissioner of Central Excise (Appeals), Delhi-III, Gurgaon. 2. The brief facts of the case are that the appellants who are manufactures of sugar and molasses had taken Cenvat Credit on certain items namely columns, fabricated beams, str....

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....y under Section 11AC of the Central Excise Act. The appellants went in appeal and the First Appellate Authority upheld the order of Adjudicating Authority, aggrieved by which the appellants are before this Tribunal. 3. The Ld. Counsel for the appellants drew attention to the definition of capital goods during the impugned period, which is from 01.05.2006 to 31.10.2007 and submitted that the goo....

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....mmr. Of C.Ex. & S.T., Vadodara 2016 (44) S.T.R. 258 (Tri. Ahmd.). 4. The Ld. A.R. appearing for the Revenue contended that the goods were wrongly classified by the manufacturer and the department was justified in applying correct classification based on the actual usage of goods in the recipients factory. He also reiterated the findings in the order of the Ld. Commissioner (Appeals). 5. Hear....

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....ries (supra) wherein it was held as under:- "5. Revenue, being aggrieved, filed an appeal before the Tribunal which was accepted by setting aside the order of the Commissioner (Appeals) and restoring that of the authority-in-original. It was held that the 'Loadall' having been classified by the Central Excise Officer having jurisdiction over the manufacturer's factory as falling under Heading 8....