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2016 (4) TMI 144 - AT - Central Excise100% EOU/STP Unit - Eligibility for exemption Notification No. 1/95-CE dated 4/1/1995 and Notification No. 140/91-Cus dated 22/10/1991 - Held that:- The goods procured by the respondent are indeed capital goods and as per the conditions, Asstt. Commissioner has to satisfy himself that the goods so procured either have been installed in the premises of the respondent or otherwise used within the bonded premises within a period of one year from the date of procurement. According to this, there is no condition that the goods so procured should be used in the development of software. As regard the facts of installation/ use of the goods, in the premises of the respondent has not been disputed. The judgments cited by the Ld. A.R. neither relevant to the facts of the present case nor on the issue of the notification involved in the present case. Therefore judgments cited by the Ld. A.R. are not applicable in the present case. Ongoing through the judgments relied upon by the Ld. Counsel for the respondent, we find that on the identical facts the exemption Notification No. 1/95-CE has been extended to the assessees. Therefore the ratio of the judgments are applicable in the facts of the present case. As per our above discussion and case laws, we are of the considered view that the Ld. Commissioner(Appeals) has rightly allowed the exemption Notification No. 1/95-CE dated 4/1/1995 and Notification No. 140/91-Cus dated 22/10/1991 by proper application of mind. The impugned order is maintained. - Decided against reveneue
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