2005 (3) TMI 681

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..... [Order per : S.S. Sekhon, Member (T)]. After hearing both sides and considering that the issue involved here is the eligibility of Notification 110/95 Cus., dated 5-6-95 to the imports of i.e. Aluminium skylight panels/glass panels imported, to be used in Hotel project being set up. The question is whether the said goods imported would be covered by the definition of capital goods in the .....

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..... Enjay Hotels P. Ltd., 2000 (119) E.L.T. 108 (Tribunal) which is the erstwhile name of the very said importers herein. Notification No. 110/95 was considered in the decision in the case of Enjay Hotels P. Ltd including the scope of coverage of the words capitals goods along with the word plant . The benefit of the goods i.e. marble slabs imported in that case to be used in the building or as part .....

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