2010 (1) TMI 405 - AT - Central Excise

Excisability- A claim for refund of Rs. 44,800/- on the item purchased by the respondents was filed; refund claim was rejected by the adjudicating authority; Commissioner (Appeals) accepted the contention of the assessees that the Silo erected by them was immovable property and cannot be considered as excisable goods, to hold that the assessees were entitled to refund; hence this appeal by the Revenue. Held that- impugned order considering it as non excisable goods, set aside section 3 of Central Excise Act.

Summary

The Appellate Tribunal CESTAT, Chennai ruled that duty was rightly paid on a Silo purchased by the respondents from M/s. Globe Radio Co., even though it was installed and considered immovable property in their premises. The claim for refund of Rs. 44,800 was rejected, and the appeal by the Revenue was allowed.