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2009 (10) TMI 346 - CESTAT, KOLKATAShop floor equipment- Revenue filed this Appeal against the impugned Order whereby the Commissioner (Appeals) set aside the demand of duty in respect of the capital goods manufactured or fabricated in the factory of production and also set aside the Order denying credit in respect of the inputs used in the manufacture of capital goods in the factory, which are further used in the manufacture of final products. Held that- The Notification exempts the specified capital goods manufactured in the factory of production. The goods are classifiable under Chapter 94 of the Tariff, which is not disputed by the Revenue and this Chapter is not excluded from the benefit of the Notification. The definition, ‘Capital Goods’, during the relevant period, includes plant, machine or machinery used in or in relation to the manufacture and processing of the goods. The definition also includes parts, accessories and components of the plant, machine, machinery etc. These item in question are ‘Shop Floor Equipment’ which is used in the factory of production in or in relation to the manufacture of final product. In view of this, I find no infirmity in the impugned Order. The Appeal is dismissed.
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