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TMI Blog2017 (9) TMI 1318X X X X Extracts X X X X X X X X Extracts X X X X ..... f Commissioner of Central Excise v. Thuran Spinning Mills Pvt. Ltd., Vadasandur and another [2013 (12) TMI 1608 - MADRAS HIGH COURT], where it was held that relief should not be denied on the capital goods used in the manufacture of intermediate products exempt from payment of duty which were used captively in the manufacture of finished goods chargeable to duty - credit allowed - appeal dismissed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... products, viz., sliver/combed/carded cotton falling under Chapter Heading 52.02 of the Schedule to the Central Excise Tariff Act, 1985, on the reasoning that such goods are eligible capital goods, when this heading remained specifically excluded from the purview of capital goods under erstwhile Rule 57Q of the Central Excise Rules, 1944, as it stood during the material time, by overriding the leg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fairly submitted that the abovesaid decision would squarely apply to the facts of this case. At Paragraphs 2 and 3 of the common order made in C.M.A.Nos.3616 to 3618 to 2005, dated 18.07.2014, a Hon'ble Division Bench of this Court held as follows: 2. The learned counsel standing counsel appearing for the Revenue concedes that the issue raised in the present appeals is covered by a decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng machines producing products namely silver/combed/carded cotton falling under Chapter Heading 52.02 of the Schedule to the Central Excise Tariff Act, 1985, even when the Heading remained specifically excluded from the purview of the capital goods under Rule 570, as it stood during the relevant point of time. This Court pointed out that the relief should not be denied on the capital goods used in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Tribunal. 3. In the light of the decision in Commissioner of Central Excise v. Thuran Spinning Mills Pvt. Ltd., Vadasandur case, referred supra, the substantial question of law, is answered in the negative and against the revenue. 3. We have gone the material on record. Decisions stated supra, squarely apply to the facts on hand. Hence, the Civil Miscellaneous Appeal is dismissed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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