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2009 (10) TMI 346

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..... Revenue and this Chapter is not excluded from the benefit of the Notification. The definition, ‘Capital Goods’, during the relevant period, includes plant, machine or machinery used in or in relation to the manufacture and processing of the goods. The definition also includes parts, accessories and components of the plant, machine, machinery etc. These item in question are ‘Shop Floor Equipment’ which is used in the factory of production in or in relation to the manufacture of final product. In view of this, I find no infirmity in the impugned Order. The Appeal is dismissed. - E/429/2009 - A-660/KOL/2009 - Dated:- 27-10-2009 - Shri S.S. Kang, Vice-President Cross Objection No. E/CO/82/2009 Shri J.A. Khan, SDR, for the Appellant .....

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..... . The Lower Authority has not disputed the above features. From the records it appears that there are 26 tailor made products for facilitating shop floor operations. These are categorized as (i) Different types of tool cabinet made of steel. (ii) Different types and sizes of pigeon hole cabinet made of steel. (iii) Different types of racks made of steel. (iv) Different types of Die racks made of steel. (v) Different types of workbench and tables made of steel. (vi) Chargeman desk made of Steel. The above items are used only for captive consumption. In an identical case of the Appellant the Hon'ble CEGAT Special Bench - 1988(37) E.L.T. 432 (T) held as follows: "Steel furniture, Steel cabinets, Steel tables, Steel benches, S .....

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..... oduction. The goods are classifiable under Chapter 94 of the Tariff, which is not disputed by the Revenue and this Chapter is not excluded from the benefit of the Notification. The definition, 'Capital Goods', during the relevant period, includes plant, machine or machinery used in or in relation to the manufacture and processing of the goods. The definition also includes parts, accessories and components of the plant, machine, machinery etc. These item in question are 'Shop Floor Equipment' which is used in the factory of production in or in relation to the manufacture of final product. In view of this, I find no infirmity in the impugned Order. The Appeal is dismissed. The Cross Objection filed by the Respondent also stands disposed off i .....

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