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TMI Blog2010 (6) TMI 742X X X X Extracts X X X X X X X X Extracts X X X X ..... o amendment of N/N. 214/86-C.E., vide. N/N. 68/95-C.E., dated 16-3-1995, the machinery, plant, equipment, etc., were excluded. However, with the amendment, the exclusion clause relates only to packaging materials and plant, machinery which were excluded are no more covered in the exclusion clause. The Tribunal has also held that the benefit of N/N. 214/86-C.E. not only applied to the input but is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ound that they were receiving the various capital goods like electric motors, gear boxes, fluid coupling and gear coupling free of cost from their customers by assembling/installation in Sigma machines manufactured by them. As such, the capital goods were being procured under the cover of Annexure-II challans from their customers, who were availing Modvat credit on the same and were sending the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Rule 173Q(1) and imposing penalty of ₹ 10,000/- each on other appellants. The said order of the Assistant Commissioner was confirmed by the Commissioner (Appeals) and hence the present appeal. 4. After hearing both sides, we find that admittedly various capital goods were received by the appellant under Annexure-II challans and were being returned by them to the principal manufacturer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of capital goods manufactured on job work basis is to be extended to them. For the above proposition, he relies upon the decision in the case of Flux Engineering Ltd. v. CCE, Noida - 2004 (178) E.L.T. 853 (Tri.-Del.), laying down that prior to amendment of Notification No. 214/86-C.E., vide. Notification No. 68/95-C.E., dated 16-3-1995, the machinery, plant, equipment, etc., were excluded. Howeve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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