https://www.taxtmi.com/caselaws?id=270307 Dobby cards, treated as accessories of weaving machines, were considered capital goods because accessories of capital goods fall within the capital goods definition under the Cenvat Credit Rules. The restriction denying exemption for goods used in exempt final products was held to apply to inputs, not to capital goods or their accessories. On that basis, the benefit of Notification No. 67/95-CE was available and the denial of exemption was set aside in favour of the assessee. en-us Fri, 28 Aug 2015 00:00:00 +0530 Thu, 04 Feb 2016 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270307 Dobby cards, treated as accessories of weaving machines, were considered capital goods because accessories of capital goods fall within the capital goods definition under the Cenvat Credit Rules. The restriction denying exemption for goods used in exempt final products was held to apply to inputs, not to capital goods or their accessories. On that basis, the benefit of Notification No. 67/95-CE was available and the denial of exemption was set aside in favour of the assessee. Case-Laws Central Excise Fri, 28 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270307