2007 (12) TMI 111

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....ed order whereby credit was denied in respect of the items in question are primarily used for fabrication of machinery and they have nothing to do with the manufacture of final product. As the items in question are classifiable under Chapter 72 of the Tariff, the same were specifically excluded from the purview of capital goods. 3. The contention of the appellant is that they are engaged in the m....

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....the factory, therefore, the items in question are entitled for credit. 4.  The contention of the Revenue is that the goods in question are of general use items and classifiable under Chapter 72 of Central Excise Tariff which is not specified items under the scope of capital goods. 5.  I find that in this case there is no dispute regarding use of goods in question the same were used in ....