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2015 (10) TMI 2264 - AT - Central ExciseDenial of exemption claim - manufacture of capital goods (generating sets) at site for manufacturing of finished goods - whether the appellant is entitled to benefit of notification No. 67/95 ibid or not - Held that:- Revenue has not disputed that impugned goods i.e. ASRS is falling under CTH 84.26 which is specified in the definition of capital goods. - As the issue is no longer res integra in the light of decision of the Hon'ble Apex Court in the case of Triveni Engineering & Indus. Ltd.(2000 (9) TMI 1049 - SUPREME COURT), therefore, we hold that appellant is entitled for the benefit of Notification No. 67/95 CE dated 16.3.1995. Therefore, the appellants are not required to pay duty on the impugned goods. Consequently, impugned order is set aside. - Decided in favour of assessee.
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