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2009 (5) TMI 443 - CESTAT, BANGALOREExemption to EOU- Notification No. 126/94-C.E., dated 2-9-1994- The relevant facts that arise for consideration are that the appellants have procured storage safe of Model-81-Depender from M/s. Godrej & Boyce Mfg. Company Ltd., against a CT 3 certificate No. 14/98, dated 23-6-1998 without payment of Central Excise duty. In their application dated 19-6-1998 for issuance of CT 3 certificate, the appellants mentioned that the safe was capital goods for them. These safes were considered not eligible for duty free clearances under Notification No. 126/94-C.E., dated 2-9-1994, in view of the fact that the safe was not covered by the description of the goods mentioned in the Annexure-I of the said notification and as such the safe did not appear to be capital goods. Held that- after considering the said Notification we hold that appellant is eligible to avail benefit of notification No. 126/94 for procuring Godrej safe. Accordingly, we find that the impugned order is not sustainable and is liable to be set aside and we do so. The impugned order is set aside and the appeal is allowed with consequential relief if any
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