https://www.taxtmi.com/caselaws?id=54679 The appellate tribunal upheld the Commissioner (Appeals)' decision regarding the classification of certain items as Capital Goods, finding that they were integral to the manufacturing process of final products and not merely used for maintenance. The items, including PLTS Plain Plates/MS Plates, Expansion Bellows, and Brake shoe, were deemed to have become part and parcel of the Capital Goods, supporting the Commissioner's classification based on previous tribunal rulings and Supreme Court judgment. The Revenue's appeal was rejected, affirming the decision of the Commissioner (Appeals). en-us Wed, 16 Nov 2005 00:00:00 +0530 Thu, 21 Oct 2010 14:17:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54679 The appellate tribunal upheld the Commissioner (Appeals)' decision regarding the classification of certain items as Capital Goods, finding that they were integral to the manufacturing process of final products and not merely used for maintenance. The items, including PLTS Plain Plates/MS Plates, Expansion Bellows, and Brake shoe, were deemed to have become part and parcel of the Capital Goods, supporting the Commissioner's classification based on previous tribunal rulings and Supreme Court judgment. The Revenue's appeal was rejected, affirming the decision of the Commissioner (Appeals). Case-Laws Central Excise Wed, 16 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54679