IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN WEDNESDAY, THE 28TH MAY 2008 / 7TH JYAISHTA 1930 C.E.Appeal.No. 16 of 2006() --------------------------- FINAL ORDER NO.303/2006 of CUSTOMS,EXCISE&SERVICE TAX APP.TRIBUNAL,BANGALORE .................... APPELLANT -------------------------- THE COMMISSIONER OF CENTRAL EXCISE & CUSTOMS, COCHIN COMMISSIONERATE, C.R.BUILDING, I.S.PRESS ROAD, COCHIN-18. BY ADV. SRI.P.PARAMESWARAN NAIR,ASST.SOLICITOR RESPONDENTS: ------------- M/S.TRANSFORMERS & ELECTRICALS KERALA LIMITED, ANGAMALY SOUTH, KERALA. THIS CENTRAL EXICISE APPEAL HAVING BEEN FINALLY HEARD ON 28/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. .................................................................... C.E.Appeal No.16 of 2006 .................................................................... Dated this the 28th day of May, 2008. JUDGMENT Ramachandran Nair, J. We do not find any question of law arising from order of the Tribunal holding that the items in respect of CENVAT credit was claimed were capital goods. It is seen from the Tribunal's order that the parts involved are required for the functioning of the transformer. It is also seen from the order that they have relied on the opinion given by the Technical Manager explaining the nature of use of the items. Since the finding of the Tribunal that the goods in respect of which CENVAT credit was claimed were capital goodsis pure finding of fact based on expert opinion, we dismiss the appeal. C.N.RAMACHANDRAN NAIR Judge V.K.MOHANAN Judge pms