SHREYANS INDUSTRIES LTD. Vs. CCE

JUDGEMENT

(1.) THESE two appeals by the same appellant are against two different orders of the Commissioner (Appeals) and both the orders in appeals passed by the Commissioner (Appeals) arise out of the same Order -in -Original.

(2.) HEARD both sides.

(3.) LD . Advocate submits that the gaskets of Asbestos are accessories of pipes, which are used as capital goods in their factory. He relies on the decision of the Hon'ble High Court of Rajasthan in the case of Union of India v. Guljag Industries Ltd., 2008 (224) E.L.T. 32 (Rajasthan) wherein it has been held that Asbestos gasket sheets used for connecting equipments for passing of gas/steam are to be treated as capital goods.