https://www.taxtmi.com/caselaws?id=52444 Tools and dies falling under Heading 82.07 qualified as capital goods for the purpose of Notification No. 67/95-C.E. because the notification covered goods in Heading Nos. 82.02 to 82.11. The captive-use restriction for exempt final products applied to inputs, not to capital goods, and no separate bar was shown for capital goods under the notification. The benefit of the notification was therefore available, and the demand was unsustainable. en-us Fri, 07 Nov 2003 00:00:00 +0530 Tue, 05 Oct 2010 18:28:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52444 Tools and dies falling under Heading 82.07 qualified as capital goods for the purpose of Notification No. 67/95-C.E. because the notification covered goods in Heading Nos. 82.02 to 82.11. The captive-use restriction for exempt final products applied to inputs, not to capital goods, and no separate bar was shown for capital goods under the notification. The benefit of the notification was therefore available, and the demand was unsustainable. Case-Laws Central Excise Fri, 07 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52444