M/S Dwarikesh Sugar Industries … vs Commissioner,Centra … on 21 July, 2010

Court No. - 37

Case :- CENTRAL EXCISE APPEAL DEFECTIVE No. - 116 of 2008

Petitioner :- M/S Dwarikesh Sugar Industries Ltd.
Respondent :- Commissioner,Centra Excise,Meerut
Petitioner Counsel :- Piyush Agrawal,Bharat Ji Agrawal
Respondent Counsel :- A.S.G.I.,S.P. Kesarwani

Hon'ble Rajes Kumar,J.

Hon’ble Bharati Sapru,J. Admit and connect with the Central Excise Appeal
No.391 of 2005 on the following questions of law.:-

1. Whether welding electrodes having been admittedly used for hardening the
surface of Mill Rollers at different interval and also for hardening the Trace
Plate, scrappers for smooth crushing of cane, hence it is “capital goods” being
part of the plant and machinery for manufacture of sugar.?

2. Whether the Tribunal was not justified in completely over looking the
specific details, materials about welding electrodes being used in cast iron
part of cane juice pump which are integral equipment of sugar manufacturing
process; hence welding electrodes is “capital goods.”?

Order Date :- 21.7.2010
L.F./5