2009 (5) TMI 443

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..... fe 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 - E/1104/2006 - 640/2009 - Dated:- 11-5-2009 - S/Shri T.K. Jayaraman, Member (T) and M.V. Ravindran, Member (J) Shri G.P. Sastry, Advocate, for the Appellant. Shri V.P.C. Rao, SDR, for the Respondent. [Order per: M.V. .....

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..... y the appellant. 3. The ld. Counsel appearing on behalf of the appellants submits that the appellant had taken the Cenvat Credit of the duty on the Godrej safe. It is his submission that the said safe is used by the appellant for storing the raw and finished diamonds in their factory premises and as such, the benefit of notification No. 126/94 is available. It is his submissions that the said Godrej safe was procured by them by producing CT 3 certificate. 4. Ld. DR would submit that the Godrej safe cannot be considered as an item to be used in the production or manufacture of articles or in connection with the production or manufacturing of articles to entitle the benefit of Notification No. 126/94. It is his submission that this item w .....

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..... her consumables for such plants and sets as recommended by the Board of approval. 4. Office equipments, spares and consumables thereof as recommended by the board of approval. 5. Raw material. 6. Components. 7. Consumables. 8. Packaging materials. 9. Tools, jigs, gauges, fixtures, moulds, dies, instruments and accessories and spares thereof. 10. Prototype, technical and trade samples for development and diversification. 11. Drawings, blue prints and charts. 7. It can be seen from the above reproduced annexure that the goods like Material handling equipments etc. are allowed to be procured without payment of duty. We also find that .....

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