https://www.taxtmi.com/caselaws?id=51773 The Tribunal found that the iron and steel structures manufactured by the appellants were not integral components of the machinery as claimed and did not qualify as capital goods eligible for the benefit of Notification No. 67/95-C.E. The demand for excise duty was upheld, but the penalty was reduced to Rs. 1 lakh. Consequently, the appellants were deemed ineligible for the notification benefit, and the appeal was partly allowed. en-us Tue, 10 Dec 2002 00:00:00 +0530 Tue, 28 Sep 2010 11:29:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51773 The Tribunal found that the iron and steel structures manufactured by the appellants were not integral components of the machinery as claimed and did not qualify as capital goods eligible for the benefit of Notification No. 67/95-C.E. The demand for excise duty was upheld, but the penalty was reduced to Rs. 1 lakh. Consequently, the appellants were deemed ineligible for the notification benefit, and the appeal was partly allowed. Case-Laws Central Excise Tue, 10 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51773