9911796707
TMI Blog2014 (1) TMI 956X X X X Extracts X X X X X X X X Extracts X X X X ..... t could not clarify as to which of these machineries the loco was accessory - As per Chapter 84 the goods classified thereunder to be goods used for loading, unloading or otherwise handling materials - Whether packing plant could be so classified is a debatable question - Storage silo is not one of the capital goods envisaged under clause (i) or clause (ii) of the definition of capital goods - St ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve and its spares for the period from September 2007 to April 2009. On a perusal of the records, we find that the demand was raised in a show-cause notice dated 14.2.2011 which invoked the extended period of limitation. However, the entire challenge against the demand is on merits only. After hearing both sides, we find that the diesel locomotive in question was used for transporting cement, cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee. The learned consultant has endeavoured to compare plastic crates with the diesel locomotive and to claim the benefit of the cited decision. He has also relied on Tata Steel Ltd. vs. Commissioner of C. Ex., JSR [2012 (282) E.L.T. 459 (Tri. - Kolkata)] wherein Coke Transfer Cars which were used for transfer of coke from oven to furnace in the assessee s factory were held to be capital good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a similar factual situation arises in the instant case. 2. After considering the submissions, we find that the learned consultant for the appellant has not been able to rebut a crucial finding recorded by the Commissioner (Appeals) who held that packing plant consisted of a group of machineries and that the appellant could not clarify as to which of these machineries the loco was accessory. Befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses (i) (ii)] has nothing to do with storage tank. On the whole, the appellant is yet to make out a clear case for waiver and stay on merits. They have not pleaded limitation against the demand. They have no financial hardships either. On the other hand, the learned Superintendent (AR) appears to have made out a semblance of case for the Revenue. In the above scenario, for ends of justice, the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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