2018 (2) TMI 315

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....rayana Reddy, for the Respondent. JUDGMENT [Judgment per : Sanjay Kumar, J.]. - This appeal by the assessee under Section 35G of the Central Excise Act, 1944 (for brevity, 'the Act of 1944') raises the following substantial questions of law : 'A. Whether in the facts and circumstances of the case the Tribunal is correct in law in holding that the Columns of heavy fabricated structure....

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....pellate Tribunal, South Zonal Bench at Bangalore, confirming the orders of the authorities below vide common final order dated 24-8-2004, insofar as it related to Appeal No. E/286/2002 [2004 (174) E.L.T. 375 (Tri. - Bang.)]. The ground on which the Tribunal sustained the findings of the lower authorities in this regard was that columns and bracings were in the nature of civil construction and did ....

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....not be considered as capital goods within the purview of Rule 57Q of the Rules of 1944. 4. Sri Challa Gunaranjan, learned counsel for the appellant-assessee, would place reliance on the order passed by the Bench of the Tribunal at Delhi in Simbhaoli Sugar Mills Ltd. v. Commissioner of C. Ex., Meerut [2001 (135) E.L.T. 1239 (Tri.-Del.), which was confirmed by the Supreme Court by dismissing....

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....he Explanation. As the Supreme Court affirmed this view taken by the Tribunal at Delhi, the same standard requires to be applied to the case on hand. 5. It is not in dispute that the columns of heavy fabricated structures and bracings are used to support the boiler in the power plant of the appellant-assessee. The claim of the appellant-assessee that the boiler would not stand without the ....