https://www.taxtmi.com/caselaws?id=114218 Induction coils used as components of an induction furnace were treated as capital goods for purposes of exemption under Notification No. 67/95-C.E. The recorded finding that the coils formed part of the furnace was not rebutted by any contrary evidence from the Department. On that basis, the coils satisfied the definition of capital goods under Rule 57Q of the Central Excise Rules, 1944, and the benefit of exemption was upheld. en-us Mon, 10 Nov 2003 00:00:00 +0530 Sat, 12 May 2012 12:57:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114218 Induction coils used as components of an induction furnace were treated as capital goods for purposes of exemption under Notification No. 67/95-C.E. The recorded finding that the coils formed part of the furnace was not rebutted by any contrary evidence from the Department. On that basis, the coils satisfied the definition of capital goods under Rule 57Q of the Central Excise Rules, 1944, and the benefit of exemption was upheld. Case-Laws Central Excise Mon, 10 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114218