2016 (2) TMI 148

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....vastava, AR ORDER Per P K Das None appears on behalf of the appellants. 2. After hearing the learned Authorised Representative on behalf of the Revenue and on perusal of the records, I find that the appellants were engaged in the manufacture of Inorganic Chemicals classifiable under Chapter 25 of the Schedule to Central Excise Tariff Act, 1985. A show cause notice dated 16.09.2008 was ....

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....d under Clause (i) of Rule 2(a) (A) of the said Rules. It is also contended that these items were used in the fabrication of the machinery. He strongly relied upon the decision of the Larger Bench of the Tribunal in the case of Vandana Global Limited vs. CCE, Raipur - 2010-TIOL-624-CESTAT-DEL-LB. He also drew attention of the Bench to the Chartered Engineer certificate, as reproduced in the impugn....

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....it has been availed which were used in laying foundation of machine." 5. The learned Authorised Representative for the Revenue relied upon the Chartered Engineer certificate dated 18.4.2009. On going through the certificate, the Commissioner (Appeals) observed that these items were used for running of machinery and not for manufacturing of capital goods. I find that the Chartered Engineer by ce....

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....s and dies, jigs and fitures; (v) refractories and refractory materials (vi) Tubes and pipes and fittings thereof and; (vii) Storage tank, used (1) in the factory of the manufacture of the final products, but does not include any equipment or appliance used in an office; or (2) for providing output service." The capital goods as defined under Rule 2(....