TMI Blog2006 (1) TMI 429X X X X Extracts X X X X X X X X Extracts X X X X ..... rder per : S.S. Kang, Vice-President]. - Heard both sides. Revenue filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals) whereby the benefit of Notification No. 67/95-C.E. was allowed in respect of the capital goods manufactured in the factory and the same are used in the manufacture of final product. 2. Revenue filed this appeal only on the ground that all the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inition. The respondents also relied on the Board s Circular dated 2-12-96 to submit that it has been clarified by the Board that parts of specified goods irrespective of classification are entitled to cover under the definition of capital goods. It is also pointed out that as per notification, the benefit as available is specified goods in column (2) of the table, manufactured in the factory and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tal goods. Further, Board clarified by issuing a circular dated 2-12-96 to the effect that for the purpose of capital goods, parts, components and accessory which are used with capital goods are entitled for the benefit as capital goods irrespective of their classification. Further, we find that notification also provides that goods specified in column (2) which are manufactured and used in the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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