2017 (10) TMI 845

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....tems ordinarily used for civil construction or construction of factory shed. By the impugned order, the Commissioner (Appeals) set aside the adjudication order. Hence, Revenue filed this appeal before the Tribunal. 2. The Revenue in their grounds of appeal stated that the assessee submitted a Chartered Engineer s report by which it is proved that the manufactured goods are installed with nuts and bolts. But in various case laws, it is held that the items were used for structure embedded to earth. Revenue cited several case laws in their grounds of appeal. For the proper appreciation of the case, the relevant portions of the findings of the Commissioner (Appeals) are reproduced below: " 7. I have gone through the notice, order, grounds of....

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.... said Rules. 10. In order to ascertain that whether or not the above goods are capital goods, I visit rule 2(a) (A) of the said Rules which defines capital goods as " " RULE 2. Definitions. In these rules, unless the context otherwise requires,- (a) capital goods means:- (A) The following goods, namely:- (i) all goods falling under Chapter 82, Chapter 84, Chapter 90, [heading 6805, grinding wheels and the like, and parts thereof falling under heading 6804] of the First Schedule to the Excise Tariff Act; (ii) pollution control equipment. (iii) Components, spares and accessories of the goods specified at (i) and (ii);" 11. From the above definition of the capital goods vis-`-vis chartered Engineer s certificate, I find that a....