2017 (6) TMI 1178

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....Joint Commissioner (AR), for Revenue Shri Rajesh Ostwal, Advocate, for assessee ORDER Per: D.N. Panda Revenue is in appeal in E/113/07, 114/07 and 133/07. The assessee is in appeal in E/124/07 and 125/07. 2. Learned counsel says that appeal of Revenue i.e. E/114/07 and appeal of assessee i.e. E/124/07 arose out of common order-in-appeal. Both of them agree that to the extent learned....

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.... (SC). vii) CCE Vs. SLR Steels Ltd. 2012 (280) ELT 176 (Kar). viii) Saraswati Sugar Mill Vs. CCE. 2011 (270) ELT 465 (SC). 3. Insofar as the character of the goods whether capital goods or not during the period 23.7.1996 to 31.8.1996 is concerned, assessee submits that during this period certain goods were omitted from the definition of capital goods, those were again restored by a subseq....