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TMI Blog2018 (3) TMI 491X X X X Extracts X X X X X X X X Extracts X X X X ..... pital goods' on which credit can be availed. In CCE Vs Kejriwal Bee care Ltd. [2011 (1) TMI 422 - CESTAT, NEW DELHI] the Tribunal observed that, when the notification does not provide the definition of capital goods, the same has to be construed as used in common parlance. Appeal dismissed - decided against Revenue. - E/139/2010 - A/43396/2017 - Dated:- 15-12-2017 - Ms. SuIekha Beevi C.S. Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri J. Shankaraman, Advocate - For the Appellant Shri S. Govindarajan, AC (AR) - For the Respondent ORDER Per: Bench Brief fact are that a SCN was issued to respondents dt. 03.04.2008 proposing to deny exemption and to recover duty on tractors procure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 003. The respondents are 100% EOU and as per Annexure-I the goods / tractors are eligible for exemption being material handling equipments. That the definition of capital goods in CCR, 2004 pertains to law relating to availment of credit and the definition cannot be imported for interpretation of notification so as to deny the exemption. 4. On perusal of the impugned order we find that Commissioner (Appeals) has observed that procurement of raw materials and process for such procurement is integral part of manufacture. That tractors used for transportation of raw materials and also for returning the remnant sand to the beach is part of the manufacturing process and that without such activity, the respondents cannot carryout the manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No.22/2003-C.E., the term has to be interpreted in the sense in which it is understood in common parlance and on this basis, the pre-fabricated structures, PUFF panels and RPF panels required by the respondent for cold room would have to be treated as items of capital goods. We find that same view has been taken by the Tribunal in the case of CCE, Pune-l V. Weikfield Agro Products (supra), wherein Tribunal held that FRP panels sandwiched with PUFF insulation, cold insulation materials, fibre woven reinforced plastic sheets etc. Used for insulation purpose in the mushroom production room to prevent loss of chilled water temperature, have to be treated as capital goods or their components and would be eligible for the benefit o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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