2001 (8) TMI 565

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..... pondent. [Order]. - This is an appeal filed by the Revenue against Order No. 390-CE/BPL/2000 dated 9-3-2000 passed by the Commissioner (Appeals), Central Excise and Customs, Bhopal. The issue involved is whether non-contact infrared temperature measuring system qualifies as capital goods or not. 2. The case was called. Shri D.N. Choudhary, learned JDR is present on behalf of the Revenue a .....

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..... Hon'ble Apex Court has inter alia held that the definition of capital goods is very wide and it would depend upon the user whether any class of items fall within the term of capital goods or not. The learned JDR appearing on behalf of the Revenue has agreed that in view of the findings of the learned Assistant Commissioner and the same being upheld by the Commissioner (Appeals), the goods in quest .....

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