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TMI Blog2010 (3) TMI 975X X X X Extracts X X X X X X X X Extracts X X X X ..... of eligible capital goods during the period in dispute, namely, 23-7-1996 to 31-8-1996 is admissible to the appellants herein, who are manufacturers of cement? Held that: - the intention of the Government was not to restrict the credit of duty on capital goods falling under Chapter Heading 84.74 in view of the amendment to Notification No. 14/96-C.E., dated 23-7-1996 (wherein Heading No. 84.74 wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f eligible capital goods during the period in dispute, namely, 23-7-1996 to 31-8-1996 is admissible to the appellants herein, who are manufacturers of cement - the second issue of eligibility to credit of Rs. 44,860/- although raised in the appeal memorandum, is not pressed before us. 2. We have heard both sides. Credit of duty on capital goods falling in Chapter Heading 84.74 received prior to 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is placed on the decision of the apex court in W.P.I.L. v. Commissioner of Central Excise, Meerut, U.P. - 2005 (181) E.L.T. 359 (S.C.) holding that although parts used in the manufacture of power driven pumps were excluded from exemption by omission from Notification No. 46/94-C.E., dated 1-3-1994, since the exemption was reinstated by Notification No. 95/94-C.E., dated 25-4-1994, the latter noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the coverage of capital goods) by issue of Notification No. 25/96-C.E., dated 31-8-1996, wherein goods falling under Heading 84.74 were specified in the list of eligible capital goods. In the case of W.P.I.L. Ltd. v. Commissioner of Central Excise, Meerut, U.P. - 2005 (181) E.L.T. 359 (S.C.), the apex court has held that since it was a consistent policy of Government to grant exemption to parts us ..... X X X X Extracts X X X X X X X X Extracts X X X X
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