2006 (6) TMI 305

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....ri Bipin Verma, JDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. Appellant filed this appeal against the Order-in-Appeal whereby the benefit of Notification No. 67/95-C.E, dated 16-3-95 was denied to the Pipes used in the factory on the ground that these are not capital goods. 3. The contention of the appellant is that the Pipes manufac....

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....are used as part of the plant, therefore, are the capital goods, and are entitled for the benefit of Notification No. 67/95-C.E. dated 16-3-95. 5. The contention of the Revenue is that pipes in question are not capital goods and these are not used in the manufacture of the final product. These are only used for supply of water only. The pipes are used with the tubewell for supply of water ....