2009 (10) TMI 346

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri Dhanu Kumar, Divisional Manager (Finance), for the Respondent. [Order]. - Heard both sides. 2. Revenue filed this Appeal against the impugned Order whereby the Commissioner (Appeals) set aside the demand of duty in respect of the capital goods manufactured or fabricated in the factory of production and also set aside the Order denying credit in respect of the inputs used in the manufac....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....re costlier than the corresponding articles of furniture available in the market. Therefore, they do not qualify to be called items of furniture going by the dictionary meanings because they are not meant for use or decoration in dwelling houses, place of business or public or private buildings. The Lower Authority has not disputed the above features. From the records it appears that there are ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lly designed for use in works, and heavier in weight, made of thicker metal and costlier, not qualifying to be classified as Steel furniture under Item 40 of the Central Excise Tariff (Order per : G. Sankaran, Senior Vice-President and K. Prakash Anand, Member(T)]". Hence I am also inclined to take the view that the items in dispute cannot be called as 'Steel furniture'. The items certainly qua....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or in relation to the manufacture of final products. 4. I find that the Notification exempts the specified capital goods manufactured in the factory of production. The goods are classifiable under Chapter 94 of the Tariff, which is not disputed by the Revenue and this Chapter is not excluded from the benefit of the Notification. The definition, 'Capital Goods', during the relevant period, inclu....