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2017 (5) TMI 751 - AT - Central ExciseBenefit of N/N. 67/95-CE dated 16.3.95 - denial of benefit on the ground that MS channels, MS angles, joist etc. were not covered under the definition of ‘capital goods’ as defined under CCR, 2004? - whether or not the appellant is entitled to exemption from excise duty in respect of MS angles, MS channels, joist etc. manufactured by him and captively consumed in the factory of production? - Held that: - the coal elevator, chamber separator and coal gasifier are essential component of the production unit of the appellant - the goods have been used in relation to the manufacture of final product of the assessee - identical issue decided in the case of S.K.S. Ispat & Power Limited Versus C.C.E., Raipur [2016 (10) TMI 479 - CESTAT NEW DELHI], where it was held that From the language of the Notification, prima facie, it appears that the appellant is entitled to the benefit of Notification No.67/95-CE as the iron and steel items like angles, channels, beams etc. have been claimed to be captively consumed in the fabrication of structure of capital goods, and matter remanded for fresh decision - matter is remanded to the original adjudicating authority who will decide the issue de novo after examining all the records of evidence of use and consumption of subject items - appeal allowed by way of remand.
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