2007 (10) TMI 472

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..... Revenue is aggrieved with the Order-in-Appeal No. 300/2005-CE dated 23-11-2005 by which he has set aside three Orders-in-Original Nos. 54/2004 dated 8-11-2004 and 50 51/2004 both dated 7-2-22005 passed by the Additional/Assistant Commissioner of Central Excise, Mangalore. The Commissioner (Appeals) has noted that the assessee, after fully utilizing the Capital Goods and after its life was exha .....

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..... sonic Carbon India Co. Ltd. v. CCE, Guntur - 2007 (213) E.L.T. 391 The learned Counsel furnished a copy of all these judgments. 3. The learned JDR produced a copy of a contra order in the case of Indian Aluminium Co. Ltd. v. CCE, Bhubaneswar-II - 2004 (170) E.L.T. 31 (Tri.-Kolkata). He submits that the Indian Aluminium case is rendered by the Kolkata bench and it should be applied. In that cas .....

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..... s a result of mechanical working of metals, are required to discharge duty. In the present case, the Capital Goods have utilized their utility and they are removed as old machineries. Likewise, drums, which have been removed in the matter, do not come within the definition of Section XV of CET. Therefore, the Indian Aluminium case is clearly distinguishable. All the judgments relied by the learned .....

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