https://www.taxtmi.com/caselaws?id=76598 Tailor-made steel cabinets, tables, benches, racks and tool holders used inside a factory as shop floor equipment were treated as capital goods eligible for exemption under Notification No. 67/95-C.E. because they were used in or in relation to manufacture and were not furniture for dwelling houses, offices or public buildings. As Chapter 94 was not excluded from the notification, the items fell within the covered tariff description and the Revenue's demand and denial of credit could not be sustained. The impugned order was upheld and the Revenue's appeal was rejected. en-us Tue, 27 Oct 2009 00:00:00 +0530 Thu, 08 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76598 Tailor-made steel cabinets, tables, benches, racks and tool holders used inside a factory as shop floor equipment were treated as capital goods eligible for exemption under Notification No. 67/95-C.E. because they were used in or in relation to manufacture and were not furniture for dwelling houses, offices or public buildings. As Chapter 94 was not excluded from the notification, the items fell within the covered tariff description and the Revenue's demand and denial of credit could not be sustained. The impugned order was upheld and the Revenue's appeal was rejected. Case-Laws Central Excise Tue, 27 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76598