2001 (4) TMI 270

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... This is an appeal filed by the Department against the order passed by the Commissioner (Appeals), Ahmedabad made in Order-in-Appeal No. 392/95(142-RAJ)-C.E., dated 6-11-1995 confirming the Order-in-Original dated 18-7-1994. 2. The assessee filed a declaration under Rule 57T of the Central Excise Rules for availing credit of duty paid on capital goods in respect of ABA Portable Platform Scale .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... or vehicle to drive on to' in the book Concise Oxford Dictionary of Current English by R.E. Allan. The argument of Department is all kinds of weighing machines have been classified under Chapter Heading No. 84.23 but under HSN Portable/Mobile Platform Type Scale machine has been mentioned separately. Therefore it is argued by the Department that enlargement of meaning of Weigh bridge to cover weig .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X