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2011 (1) TMI 422 - AT - Central ExciseExemption - 100% EOU - The definition of the term “inputs” and “capital goods” as given in the Cenvat Credit Rules, 2002 or Cenvat Credit Rules, 2004 is relevant only for the purpose of Cenvat credit and there is no justification to apply the same to an exemption notification meant for 100% EOUs - Since there is no definition of term “capital goods” in the exemption Notification No. 22/03-C.E., the term has to be interpreted in the sense in which it is understood in common parlance and on this basis, the pre-fabricated structures, PUFF panels and RPF panels required by the respondent for cold room would have to be treated as items of capital goods - The revenue appeal is dismissed - Decided in favour of assessee.
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