2011 (1) TMI 422

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..... nand, Advocates, for the Respondent. [Order per : Rakesh Kumar, Member (T)]. -  The respondent are a 100% EOU engaged in Apiculture that is production of honey for export. As per Annexure I to Notification No. 22/03-C.E., dated 31-3-03, they are eligible to acquire free of central excise duty, the capital goods and their spares and accessories and other items as listed in the Annexure I to .....

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..... CE (Appeals), Chandigarh and the CCE (Appeals) vide the impugned order-in-appeal No. 616/CE/CHD/04 dated 27-8-04 allowed the appeal holding that the production and processing of honey for export requires certain environment conditions and precautions for the purpose of which the processing machinery has to be installed in a cold room and the goods required by the respondent are required for the co .....

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..... t Rules, 2002 and that the Tribunal's judgment in the case of CCE, Pune-I v. Weikfield Agro Products reported in 2002 (143) E.L.T. 596 (Tri. - Mumbai) relied upon by the Commissioner (Appeals) is not relevant, as pre-fabricated structures/PUFF Panels etc. were not the items sought to be acquired free of duty by 100% EOU in that case and in view of this, the impugned order is not correct. 2.2&emsp .....

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..... ired for the cold room, which is a must for the storage and processing of honey. The only ground on which the department seeks to deny the benefit of the notification to the respondent is that since there is no definition of the term "capital goods" in the exemption notification, it is the definition of this term, as given in Rule 2 of Cenvat Credit Rules, 2002, which has to be adopted and that th .....

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..... ds. We find that same view has been taken by the Tribunal in the case of CCE, Pune-I v. Weikfield Agro Products (supra), wherein Tribunal held that FRP panels sandwiched with PUFF insulation, cold insulation materials, fibre woven reinforced plastic sheets etc. used for insulation purpose in the mushroom production room to prevent loss of chilled water temperature, have to be treated as capital go .....

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