2006 (1) TMI 429

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....s. Reena Khair and Shri Abhishek Jaju, Advocates, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. Revenue filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals) whereby the benefit of Notification No. 67/95-C.E. was allowed in respect of the capital goods manufactured in the factory and the same are used in the manufacture of final....

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....ied goods, i.e., components and parts of the specified goods are covered under the definition. The respondents also relied on the Board's Circular dated 2-12-96 to submit that it has been clarified by the Board that parts of specified goods irrespective of classification are entitled to cover under the definition of capital goods. It is also pointed out that as per notification, the benefit as ava....

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....specified goods as well as parts of specified goods are covered under the definition of capital goods. Further, Board clarified by issuing a circular dated 2-12-96 to the effect that for the purpose of capital goods, parts, components and accessory which are used with capital goods are entitled for the benefit as capital goods irrespective of their classification. Further, we find that notificatio....