2019 (2) TMI 1863

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....teel procured duty free for construction and development of their unit. The details of the common impugned order is as follows: Sl. No. Name of the appellant Appeal No. Order in original No. and date Amount of refund rejected 1 M/s Prince Exports Plot No. F-74-76, F-93-95, Bornada Industrial Area Jodhpur. ST/JD/165/III/16 40/2016-R (ST-EX)/ 05.02.2016 Rs. 8,84,788/- 2 M/s Makers Mart Plot No. F-204-205 Bornada Industrial Area, Jodhpur ST/JD/164/III/16 38/2016-R (ST-EX)/ 05.02.2016 Rs,3,02,520/- 2. Brief facts of the case are that the appellants were running their units in Boranada Special Economic Zone, Boranada, Jodhpur. While working in SEZ, they procured construction materials without payme....

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....l. 5. Learned Counsel for the appellants refers to the definition of capital goods, component, consumable in the SEZ Rules, which are as follows: "(e) "capital goods" means any plant, machinery, equipment or accessories required for manufacture or production, either directly or indirectly, of goods or for rendering services, or for development of Special Economic Zone, including those required for construction, replacement, modernization, technological upgradation or expansion and also include material handling equipment, packaging machinery and equipments, refractories machine tools, equipment and instruments for testing, research and development, quality and pollution control system, for use in manufacturing, construction, min....