2018 (4) TMI 1017

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..... I 415 - CESTAT, CHENNAI], where Tribunal held in favor of the assessee therein where similar items of pre-fabricated structures were used for fabrication of cold room - appeal allowed - decided in favor of appellant. - E/86270/17 - A/85839/2018 - Dated:- 13-3-2018 - Mr. M.V. Ravindran, Member (Judicial) Shri S.L. Chaudhary, Manager, for appellant Shri A.B. Kulgod, Asst. Commr. (AR) .....

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..... partment is that these items would not fall under the category of capital goods. 4. Learned D.R. also argues that these goods are im-movable goods and hence they become non-excisable on being installed in the factory premises. 5. I find similar issue came up before the Tribunal in the case of Commissioner of Central Excise v, Rane Brake Lining Ltd. 2011 (267) ELT 378 (Tri. Chen) and the Trib .....

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