https://www.taxtmi.com/caselaws?id=117891 Parts and components used with capital goods were examined for eligibility under Notification No. 67/95-C.E. read with Rule 57Q of the Central Excise Rules, 1944. The analysis states that goods manufactured in the factory and used in the manufacture of final products could qualify as capital goods or parts of capital goods when the notification and rule extend the benefit to such items. Classification under Chapter 73 did not by itself bar exemption, particularly where the Board's circular clarified that parts, components and accessories used with capital goods remained eligible. The Revenue's classification-based objection was rejected and the capital goods exemption was sustained. en-us Fri, 06 Jan 2006 00:00:00 +0530 Wed, 27 Jun 2012 12:16:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117891 Parts and components used with capital goods were examined for eligibility under Notification No. 67/95-C.E. read with Rule 57Q of the Central Excise Rules, 1944. The analysis states that goods manufactured in the factory and used in the manufacture of final products could qualify as capital goods or parts of capital goods when the notification and rule extend the benefit to such items. Classification under Chapter 73 did not by itself bar exemption, particularly where the Board's circular clarified that parts, components and accessories used with capital goods remained eligible. The Revenue's classification-based objection was rejected and the capital goods exemption was sustained. Case-Laws Central Excise Fri, 06 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117891