2017 (2) TMI 1367

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..... c - Held that:- The issue is squarely covered by the decision in the case of COMMISSIONER CENTRAL EXCISE 7-A LUCKNOW VERSUS M/S BAJAJ HINDUSTAN LTD. [2017 (1) TMI 974 - ALLAHABAD HIGH COURT], where it was held that 'capital goods' as defined under Rule 2(b) of Rules, 2002 and 2(a) of Rules 2004, in substance, are pari-materia with the 'capital goods' specified in Rule 57-Q of Rules, 1944 and there .....

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..... Excise and Service Tax Appellate Tribunal, New Delhi (herein after referred to as Tribunal ) in Appeal No. E/364/208-SM(BR) (Commissioner of Central Excise, Lucknow Versus M/s Ramgarh Chini Mills) as well as order passed by Commissioner (Appeals), Custom and Central Excise Lucknow in Appeal No. 182/CE/LKO/2007 dated 20.11.2007. 3. Appeal was admitted on following substantial question of law: .....

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