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TMI Blog2008 (11) TMI 463X X X X Extracts X X X X X X X X Extracts X X X X ..... is is an appeal by the Department against the order of the Commissioner (Appeals) No. 206-CE/BPL/2005 dated 28-12-2005. 2. Heard both sides. 3. The respondent is a manufacturer of BOPP films. They used Evaporator Boats (known also as PITS). Evaporator boat is nothing but a cavity in which electrically resistance heats it to 1500 C under vacuum condition (10 mbr). It is used for coating alumini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erut reported in 2000 (121) E.L.T. 701 (Tri.-LB) wherein the evaporator boat had been held as not an input and therefore, cannot take Cenvat credit as input. The said decision strengthens the views of the respondent. It has been clearly held to be not an input. The Commissioner (Appeals) has also held the same as capital goods. The findings of the Commissioner (Appeals) are reproduced below : 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w pressure evaporates. The evaporated aluminium vapours then get cooled and settled. 6. The appellants have stated that the goods should be classified under heading 84.19 relates to machinery, plant or refractory equipment, whether or not electrically heated for the treatment of material by the process including evaporating/vaporizing. It appears that this description of tariff covers the goods, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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