TMI Blog2014 (2) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... lly granted exemption is the reference to captive power plant for which the government intends to provide exemption having regard to the fact that the EOU will utilise the power plant in entirety. Raw material would be primarily eligible to the end product i.e. goods and articles produced for the purpose of 100% export. No other interpretation would be without clear guideline and enable the statutory authority as well as courts to keep increasing the number of articles and goods which have per se no relationship with the manufacturing activities undertaken - Decided against the assessee. - W. P. (C) 874/1998 - - - Dated:- 3-1-2014 - S. Ravindra Bhat And R. V. Easwar,JJ. For the Petitioner : None. For the Respondents : Throu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion to the manufacture of the export product or the packing material used in packing the export goods. This notification does not cover any other item. No other Notification was brought to our notice which entitled them exemption from payment of duty on cement or treating it as capital goods. In the absence of such Notification we hold that no benefit of duty on cement will be available to the appellants under Notification No. 1/95 as the goods manufactured by them is worsted yarn. In this view of the matter the appeal is rejected. 3. This court has considered the contentions. The basic notification relied upon in this case in the course of the proceedings before the Tribunal was notification No. 1/95 CE dated 04.01.1995, subsequently a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the entries mentions specifically articles such as material handling equipments, office equipments, spares and consumables thereof, raw materials, components, packaging materials, tools, jigs, fixtures, prototypes, drawing, blue prints and charts. This Court is inclined to reject the petitioner‟s argument that inputs materials such as cement used for construction of industrial estates or industrial property would fall within the description of capital goods. If the intention of the government was to enable such a wide interpretation, the specific mention of capital power plant‟ and raw materials‟, dispels the notion. The only exception to the list of articles and goods which have been specifically granted exemption is t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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