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TMI Blog2012 (9) TMI 492X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent. [Order per : M. Veeraiyan, Member (T) (Oral)]. - Heard both sides. 2. The appellant claimed benefit of Notification No. 67/95-C.E., dated 6-3-1995 in respect of the following items :- 1. High Alumina Refractory Cement Clinker - Chapter 25 2. High Alumina Refractory Cement - Chapter 25 3. & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7Q of the Central Excise Rules, 1944. The original authority held that they do not fall under the category of refractories falling under Chapter 69 and also the said items cannot be considered as parts of machineries, equipments covered under the definition of capital goods. The order of the original authority has been upheld by the Commissioner (Appeals). 4. Learned Advocate submits that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arely on the assessee. It is not disputed that the exemption is available to refractories failing under Chapter 69. The appellants have not claimed that the impugned items fall under Chapter 69. On the other hand, they are claiming that the impugned items can be considered as parts and accessories of certain machinery which come under the definition of capital goods in terms of Rule 57Q which read ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he following findings :- "It may be seen from the definition of capital goods under Rule 57Q during the period in question that it covered machines, machinery, plant, equipment, apparatus, tools or appliances etc. and parts and components thereof The definition, at serial No. (d)(x) covers Refractories falling within chapter 69. The goods mentioned at Sl. No 1 to 7 of the classification declarati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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