Customs, Excise and Gold Tribunal - Mumbai
Pudumjee Pulp And Paper Mills Ltd. vs Commr. Of Central Excise on 15 May, 1998
Equivalent citations: 1999(108)ELT266(TRI-MUMBAI)
ORDER G.N. Srinivasan, Member (J)
1. This is an application for waiver of pre-deposit of Rs. 4,13,314.89 and a penalty of Rs. 5,000/-. The applicant is a company inter alia engaged in the manufacture of paper. The question involved in this appeal is whether they should be treated as capital goods or not within the meaning of Rule 57Q of the Central Excise Rules. The goods are Gear Coupling, Motorised Potentiometers, pumps, KSB pumps with frames, Fennertype coupling etc. The ld. Counsel cites several judgments that these goods come within the purview of Rule 57Q.
2. As against this the ld. D.R. cites the decision of the Tribunal in TELCO v. CCE -1994 (70) E.L.T. 75, CCE v. Trichy Distilleries & Chemicals Ltd. -1997 (23) RLT 846 and Premier Mills Ltd. v. CCE - 1997 (30) ETR 156 (Tribunal). She also stressed the point that any order made by the Tribunal in stay applications cannot be the precedent decision as they are not decisions of the Tribunal finally determining the questions. The Stay Order No. 507-8/98, dated 9-3-1998 is not for the items in question before the Tribunal in this case.
3. I have considered the arguments of both sides. I am prima facie of the view that the appellant's claim is valid in this case and I therefore grant waiver of the pre-deposit of duty and penalty and stay recovery of the same.