https://www.taxtmi.com/caselaws?id=52336 Materials used to construct a false ceiling in a 100% export oriented unit were not treated as capital goods eligible for exemption under Notification No. 1/95-C.E. The ceiling was characterised as a civil structure, not a component of the humidification plant or manufacturing apparatus, and the fact that it may improve plant efficiency did not make it part of the plant. The exemption claim was therefore rejected because the goods were not integral components used in connection with manufacture and packing. en-us Thu, 30 Oct 2003 00:00:00 +0530 Tue, 05 Oct 2010 12:17:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52336 Materials used to construct a false ceiling in a 100% export oriented unit were not treated as capital goods eligible for exemption under Notification No. 1/95-C.E. The ceiling was characterised as a civil structure, not a component of the humidification plant or manufacturing apparatus, and the fact that it may improve plant efficiency did not make it part of the plant. The exemption claim was therefore rejected because the goods were not integral components used in connection with manufacture and packing. Case-Laws Central Excise Thu, 30 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52336