2012 (9) TMI 492

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..... Shri R.K. Verma, DR, for the Respondent. [Order per : M. Veeraiyan, Member (T) (Oral)]. -  Heard both sides. 2. The appellant claimed benefit of Notification No. 67/95-C.E., dated 6-3-1995 in respect of the following items :- 1.      High Alumina Refractory Cement Clinker - Chapter 25 2.      High Alumina Refractory Ce....

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....ning of the term "the capital goods" shall be as in Rule 57Q of the Central Excise Rules, 1944. The original authority held that they do not fall under the category of refractories falling under Chapter 69 and also the said items cannot be considered as parts of machineries, equipments covered under the definition of capital goods. The order of the original authority has been upheld by the Commiss....

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....gned items fall under the scope of exemption notification is squarely on the assessee. It is not disputed that the exemption is available to refractories failing under Chapter 69. The appellants have not claimed that the impugned items fall under Chapter 69. On the other hand, they are claiming that the impugned items can be considered as parts and accessories of certain machinery which come under....

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....parts. Therefore, the Commissioner (Appeals) has rejected the claim with the following findings :- "It may be seen from the definition of capital goods under Rule 57Q during the period in question that it covered machines, machinery, plant, equipment, apparatus, tools or appliances etc. and parts and components thereof The definition, at serial No. (d)(x) covers Refractories falling within chap....