9911796707
TMI Blog2006 (4) TMI 421X X X X Extracts X X X X X X X X Extracts X X X X ..... lgi Building Products Ltd. have filed the subject appeal against the order of the Commissioner (Appeals) Coimbatore, disallowing capital goods credit to 'Chiller Plant' an item of capital goods involving a duty of Rs. 2,63,133/- imported in May 1999 and installed in their factory at Pollachi. Show cause notice was issued on 2-4-2001 proposing to disallow the credit in respect of the above item on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment to the Notification has been issued as regards Heading 85.18 figuring in the Notification even though corrigenda have been issued since the issue of Notification 6/97. They have also argued that the adjudicating authority cannot modify the language of the law. The item imported is undisputedly an item of capital goods falling under Chapter Heading 84.18. Therefore, they were eligible for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... &nbs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oducts (1) (2) (3) 1. All goods falling under Heading Nos. 82.02 to 82.11; All goods specified in the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), other than the following, namely:- 2. All goods falling under Chapter 84 (other than internal combustion engines falling under Heading No. 84.07 or 84.08 and of a kind used in motor vehicles, compressors falling under Heading No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry covering the import of the subject item which showed the item as falling under CSH 841869 of the Customs Tariff (corresponding to 8418.10 of the CETA). In the circumstances, there is no doubt that the appellants are eligible for capital goods credit on the subject goods as held by the original authority. Accordingly, the appeal is allowed.
(Dictated and pronounced in open Court) X X X X Extracts X X X X X X X X Extracts X X X X
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