2004 (9) TMI 217

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....filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals) whereby the benefit of Notification No. 67/95-C.E., dated 16-3-1995 was allowed in respect of the supporting structures of steel. 2. The contention of the Revenue is that the supporting structure of steel is classifiable under Chapter Heading 7308 of the Central Excise Tariff and as per the definition of "capital g....

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....come part of the plant and machinery and they are capital goods as per the definition provided under Rule 57AA of Central Excise Rules, 1944. We find that in this case dispute is regarding the structure of steel which is fabricated in the factory. The structure is classifiable under Chapter Heading 73 of Central Excise Tariff Act, 1985, which is not covered under the definition of "capital goods".....