2014 (2) TMI 212

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....) 1. In this proceeding an order of the erstwhile Central, Excise & Gold (Control) Appellate Tribunal (hereinafter referred to as "Tribunal") dated 11th December 1997, in appeal, preferred by petitioner, has been challenged. 2. The petitioner at the relevant time was engaged in the manufacturing of Wool Worsted Yarn. It was declared as 100% Export Oriented Unit and entitled to beneficial tre....

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.... appellants claimed that cement is capital goods and, therefore, they were entitled to the benefit of duty paid on cement under Notification No. 1/95. We have perused this Notification. We find that this Notification covers the goods used in or in relation to the manufacture of the export product or the packing material used in packing the export goods. This notification does not cover any other i....

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....hereby exempts excisable goods, specified in Annexure 1 of the notification No. 1/95 CE (hereinafter referred to as „the said goods‟) specifically described in Schedule CE 1995 (5 of 1996) and produced in manufacture in a 100% export oriented undertaking. The exemption notification relied upon in this case i.e. No. 1 of 1995, as amended subsequently, has been placed on record. It state....

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....e argument appears to be attractive. However, the Court has considered the other entries in the list. Each of the entries mentions specifically articles such as material handling equipments, office equipments, spares and consumables thereof, raw materials, components, packaging materials, tools, jigs, fixtures, prototypes, drawing, blue prints and charts. This Court is inclined to reject the petit....