https://www.taxtmi.com/caselaws?id=53373 Fabricated steel supporting structures used for sugar mill machinery were held outside the scope of the capital goods definition because they were classifiable under Chapter Heading 7308. As the exemption under Notification No. 67/95-C.E. was confined to goods manufactured in the factory that qualified as capital goods, the structures did not satisfy the statutory condition. The commentary also notes that the earlier decision in the respondent's own case supported this classification-based exclusion, so the exemption was unavailable and the Revenue's appeal succeeded. en-us Mon, 27 Sep 2004 00:00:00 +0530 Tue, 12 Oct 2010 18:25:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53373 Fabricated steel supporting structures used for sugar mill machinery were held outside the scope of the capital goods definition because they were classifiable under Chapter Heading 7308. As the exemption under Notification No. 67/95-C.E. was confined to goods manufactured in the factory that qualified as capital goods, the structures did not satisfy the statutory condition. The commentary also notes that the earlier decision in the respondent's own case supported this classification-based exclusion, so the exemption was unavailable and the Revenue's appeal succeeded. Case-Laws Central Excise Mon, 27 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53373