https://www.taxtmi.com/caselaws?id=125736 The appellants were not entitled to credit of duty paid on cylinders used for packing oxygen gas as capital goods, as Chapter 73 was not specified under the definition of capital goods during the relevant period. The matter was remanded to the original authority for examination of the claim for input duty credit, allowing the appellants a fair opportunity to present their case. The appeal was allowed by way of remand to ensure a proper assessment of the input duty credit claim at the original level. en-us Sun, 21 Dec 2008 00:00:00 +0530 Mon, 29 Oct 2012 16:39:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125736 The appellants were not entitled to credit of duty paid on cylinders used for packing oxygen gas as capital goods, as Chapter 73 was not specified under the definition of capital goods during the relevant period. The matter was remanded to the original authority for examination of the claim for input duty credit, allowing the appellants a fair opportunity to present their case. The appeal was allowed by way of remand to ensure a proper assessment of the input duty credit claim at the original level. Case-Laws Central Excise Sun, 21 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125736