https://www.taxtmi.com/caselaws?id=204967 Pre-fabricated structures, PUFF panels and RPF panels used for a cold room in a honey-processing and storage facility of a 100% export-oriented unit were treated as capital goods for exemption purposes. The Cenvat Credit Rules definition could not be imported into an exemption notification that contained no definition, so the expression had to be read in its ordinary common parlance sense. Because the goods were required for the cold room necessary for storage and processing of honey, and earlier Tribunal views supported similar insulation materials, the exemption benefit was available and could not be denied. en-us Mon, 24 Jan 2011 00:00:00 +0530 Tue, 28 Jun 2011 19:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204967 Pre-fabricated structures, PUFF panels and RPF panels used for a cold room in a honey-processing and storage facility of a 100% export-oriented unit were treated as capital goods for exemption purposes. The Cenvat Credit Rules definition could not be imported into an exemption notification that contained no definition, so the expression had to be read in its ordinary common parlance sense. Because the goods were required for the cold room necessary for storage and processing of honey, and earlier Tribunal views supported similar insulation materials, the exemption benefit was available and could not be denied. Case-Laws Central Excise Mon, 24 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204967