2018 (7) TMI 253

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....nt for the Respondent (s) ORDER Per Shri P. K. Choudhary : The present appeal is filed by the Appellant against the Order-in-Appeal No.17/HAL/CE/2017-18 dated 22.09.2017 passed by the Commissioner (Appeals) of Central Excise, Kolkata II. 2. Briefly stated the facts of the case are that the assessee is engaged in the manufacture of Sponge iron, ferro manganese and ferro silico manganese....

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.... the Commissioner (Appeals) set aside the adjudication order. Aggrieved by the order of the Commissioner (Appeals), the Revenue has preferred this appeal before the Tribunal. 3. Heard both sides and perused the appeal records. 4. The ld. A.R. for the Revenue submitted that the chain of structural system so erected is permanent in nature and is completely embedded to earth, and is therefore, ....

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....The observation of the Commissioner (Appeals) is reproduced: "14. The loser authority in his impugned order mentioned the above circular but neither in the impugned notice nor in the impugned order, there is any reflection that the Department has physically made any visit to the factory premises of the appellant to examine the question of facts regarding exact and specific nature & use of the i....

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....ays down the ratio in determining whether particular goods could be categorised as capital goods or not. I find that the observation of the Tribunal in the case of Dhampur Sugar Mills Ltd. Vs. Commissioner of Central Excise, Meerut [2013 (296) E.L.T. 269 (Tri.-Del)] is applicable to the instant case. The relevant portion is reproduced:- "5. There is no dispute about the fact that while GI struc....