9911796707
TMI Blog2007 (6) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... aside - Appeal Nos. E/1944 & 2073/06-Mum - Final Order Nos. A/1013 & 1014/2007-WZB/C -IV/(SMB - Dated:- 28-6-2007 - [Order per] - These two appeals are directed against Order-in-Appeal No. GOA/CEX/SNS/51/2006 dated 20-3-2006 and 21-3-2006. 2. Appeal No. E/1944/06 is filed by the Revenue against the Order-in- Appeal seeking to set aside the order and remand the matter back on the ground th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mbly 8537.00 RACC Coil 8419.00 Finned Type Coil 8419.00 It is the department's contention that the above said capital goods are used by the assessee in the Air-Conditioning Plant and since the Air-Conditioning Plant is excluded from the eligibility of Modvat credit, the parts which are used in Air- Conditioning Plant are also for not eligible for av ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d goods to the assessee. Hence these appeals. Since both the appeals are arising out of the same order-in-appeal, both they are being disposed off by a common order. 4. The ld. Advocate appearing on behalf of the assessee submits that the issue involved in this case is squarely covered by the Division Bench decision of the Tribunal in the case of Tata Oil Mills Co. Ltd. v. Commissioner of Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or not is also not forthcoming from the order and hence it would be in the interest of justice that the matter be remanded back to the ld. Commissioner (Appeals) to come to a proper conclusion on both the facts. 5 Considered the submissions made at length by both sides and perused the records, it is undisputed that the assessee/appellant had purchased the items as indicated in paragraph 3 for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the products purchased by the appellant. It is settled law that once the classification is not challenged at the end to the seller, the same goods cannot be re-classified at the recipient end. The decisions of division bench in the case of Tata Oil Mills Co. Ltd. (Supra) and Hindustan Lever Ltd. (Supra) squarely covers the issue involved, in favour of the assessee/ appellant on this point. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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