2002 (1) TMI 192

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..... m, Member (J)]. - The respondents herein, an 100% Export Oriented Unit for manufacture and export of agro based products i.e. fresh button mushrooms, process button mushroom, pickles etc., had applied to Asstt. Commissioner of Central Excise for issue of CT. 3 certificate for obtaining certain indigenous equipment/material for the production of mushrooms, availing exemption under Notification No. .....

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..... g. The Annexure covers capital goods, spares, material handling equipments, raw materials, components, consumables, packaging materials etc. The item at Sr. No. 1 is used to cover the mushroom bags to keep the micro environment CO2 above 10,000 ppm which is necessary because the concentration of below 2000 ppm reverses the entire metabolic activity and starts the formation of mushroom at the wrong .....

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..... e covered by Annexure 1 to the Notification. In the appeal memorandum, the Revenue has not adduced any reasons for supporting its contention that the 4 items in dispute cannot be treated as capital goods or components or consumables. Since the items in question are covered by Annexure 1 to Notification 1/95 as understood from their use, in the manufacture of export products, we hold that there is .....

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