2010 (5) TMI 281 - AT - Central Excise

Cenvat Credit Capital goods - It is the appellant s case that the said goods are actually rotary conical jacketed cylindrical dryer as confirmed by the suppliers and that the correct classification of these goods which are machinery items should be under 8421.00. As such, it is contended on behalf of the appellants that they are entitled for credit on the impugned goods as these are capital goods specified under the then Rule 57Q of the Central Excise Rules, 1944. Held that- the impugned order insofar as it relates to rotary conical jacketed cylindrical dryer is set aside and the appeal is allowed with consequential benefit to the appellants.

Summary

The Appellate Tribunal CESTAT, Chennai allowed the appeal regarding the classification of 'rotary conical jacketed cylindrical dryer' as machinery items under Heading 8421.00 instead of pressure vessels under Heading 7311.90. The appeal for 'Batch controller' was not pressed and rejected. The appeal was partly allowed.