9911796707
TMI Blog2012 (9) TMI 492X X X X Extracts X X X X X X X X Extracts X X X X ..... actory of production and meaning of the term “the capital goods” shall be as in Rule 57Q of the Central Excise Rules, 1944 - Held that:- Appellants are claiming the benefit of Notification No. 67/95-C.E. in respect of impugned materials. The burden to prove that the impugned items fall under the scope of exemption notification is squarely on the assessee - appellants have failed to prove that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al error in giving serial number. 6. Refractory cements, mortars, concretes and similar composition - Chapter 38 7. Prepared binders for foundry moulds or cores, chemical products and preparations of chemical or allied industries not elsewhere specified or included Chapter 38. 3. The original authority denied the exemption on the ground that the said notification exempts capital go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case of Mukund Iron Steel Works v. C.C.E. reported in 1990 (45) E.L.T. 84 (T) in support of his contentions. 5. Learned DR reiterated the findings and reasoning of the Commissioner (Appeals). 6. We have carefully considered the submissions from both the sides and perused the record. The appellants are claiming the benefit of Notification No. 67/95-C.E. in respect of impugned materials. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... achinery, plant, equipment, apparatus, tools or appliances used for aforesaid purpose; and (c) Moulds and dies, generating sets and weigh bridges used in the factory of the manufacturer. (d) 7. The appellants have not identified the machinery to which these impugned items can be considered either as part or component or spare parts. Therefore, the Commissioner (Appeals) has rej ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. Appellant s claim for the exemption on the remaining items under the said notification is rejected being not covered in the scope of capital goods under Rule 57Q of the Central Excise Rules, 1944. The operative part of the impugned order is modified accordingly . 8. Neither in the grounds of appeal nor during the arguments any valid reasons has been adduced to contradict the finding of fact ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
