AMARA RAJA BATTERIES LTD. Vs. COMMISSIONER OF CENTRAL

JUDGEMENT

(1.) THIS appeal has been filed against the OIA No. 04/2004(T)(D)CE dated 13.01.2004 passed by the Commissioner of Customs & Central Excise (Appeals), Guntur.

(2.) THE short point is the eligibility of Modvat credit to Refrigeration equipment used as Capital Goods. The original authority allowed the Modvat credit in his order dated 31.08.1999. The Revenue appealed against the above said order to the Commissioner (Appeals) on the ground that during the relevant period, as per Sl. No. 2 of the list mentioned under Rule 57Q of the Central Excise Rules, Refrigeration Equipments falling under CH 8418.00 were specifically excluded from the purview of Capital Goods. The Commissioner (Appeals) allowed the Revenue's appeal agreeing with the contention of the Revenue.

(3.) THE appellants are aggrieved over the impugned order of the Commissioner (Appeals) and have come before this Tribunal for relief.