2011 (6) TMI 560

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..... ydraulic Oil and Hadilin which is a releasing agent used in the Die cannot be considered as part or accessory of the capital goods. Applicant is directed to deposit - E/216/2011 - S-165/KOL/2011 - Dated:- 28-6-2011 - Shri S.S. Kang, J. REPRESENTED BY : Shri Somnath Chakraborty, Asstt. Manager, for the Appellant. Shri A.K. Sharma, JDR, for the Respondent. [Order]. Heard both si .....

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..... , these are parts of capital goods and hence, liable for credit. 4. Revenue submitted that the items in question are not specified goods. It is also submitted that Hydraulic Oil cannot be considered as part of specified oil and the items in question are in the nature of consumables. 5. I find that the goods in question are classifiable under Chapter 34 and the same are not specified goods. Fur .....

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