https://www.taxtmi.com/caselaws?id=119185 Notification No. 67/95-C.E. was described as available only where the goods manufactured and used within the factory qualify as capital goods under Rule 2(b) of the Cenvat Credit Rules, 2002. Aluminium jig wires and rods falling under Chapter 76 were stated not to be specified capital goods within that definition, so the exemption was unavailable despite their use in manufacture of final products. The commentary also notes that arguments based on treatment as inputs or absence of declaration did not affect eligibility for the exemption. On interim relief, no case for full waiver of pre-deposit was made out and partial deposit was directed. en-us Wed, 17 May 2006 00:00:00 +0530 Mon, 09 Jul 2012 15:56:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119185 Notification No. 67/95-C.E. was described as available only where the goods manufactured and used within the factory qualify as capital goods under Rule 2(b) of the Cenvat Credit Rules, 2002. Aluminium jig wires and rods falling under Chapter 76 were stated not to be specified capital goods within that definition, so the exemption was unavailable despite their use in manufacture of final products. The commentary also notes that arguments based on treatment as inputs or absence of declaration did not affect eligibility for the exemption. On interim relief, no case for full waiver of pre-deposit was made out and partial deposit was directed. Case-Laws Central Excise Wed, 17 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119185