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2014 (2) TMI 212 - HC - Central Excise100% EOU - appellants claimed that cement is capital goods and, therefore, they were entitled to the benefit of duty paid on cement under Notification No. 1/95 - Held that:- This Court is inclined to reject the petitioner‟s argument that inputs materials such as cement used for construction of industrial estates or industrial property would fall within the description of capital goods. If the intention of the government was to enable such a wide interpretation, the specific mention of "capital power plant" and "raw materials", dispels the notion. The only exception to the list of articles and goods which have been specifically granted exemption is the reference to captive power plant for which the government intends to provide exemption having regard to the fact that the EOU will utilise the power plant in entirety. Raw material would be primarily eligible to the end product i.e. goods and articles produced for the purpose of 100% export. No other interpretation would be without clear guideline and enable the statutory authority as well as courts to keep increasing the number of articles and goods which have per se no relationship with the manufacturing activities undertaken - Decided against the assessee.
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