2000 (5) TMI 480

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....e was posted for admission under 2nd proviso to Section 35B of the Central Excise Act, 1944, the appeal itself is taken up for final disposal after hearing Shri Choubey, JDR for the revenue. The appellants were not present. 2. The single issue for determination is, whether a machine used for embossing the serial number on various parts of a textile machinery could be termed as capital goods ....