M/S Dwarikesh Sugar Industries … vs The Commissioner,Customs & … on 21 July, 2010

Court No. - 37

Case :- CENTRAL EXCISE APPEAL DEFECTIVE No. - 122 of 2008

Petitioner :- M/S Dwarikesh Sugar Industries Ltd.
Respondent :- The Commissioner,Customs & Central Excise
Petitioner Counsel :- Piyush 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./9