1999 (4) TMI 153 - AT - Central Excise

Extract:
.......n 14/96 are items covered by Explanation 1(a) and it cannot be contended by the Revenue that these items are not covered by the Headings mentioned in Notification 14/96 or that the items are not capital goods within the meaning of Explanation 1(a) under Rule 57Q as it stood during the relevant period. The appeals are disposed of in the above terms.