2026-VIL-1286-CESTAT-KOL-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Exemption for Captively Consumed Capital Goods - Demand for excise duty by denying the benefit of exemption granted under Notification No. 67/95-C.E. for specified capital goods manufactured and captively consumed, in respect of items including trolley, lifting tackle, trailer and cabinet work bench, rack and table - Whether the goods in question namely shop floor equipment qualify for exemption under Notification No. 67/95 as specified capital goods and inputs manufactured in the factory and used within the factory of production in or in relation to the manufacture of final products – HELD - The identical issue has been squarely covered in favour of the appellant by this Tribunal in its earlier decision where it was held that the goods in question are classifiable under Chapter 94 of the Tariff which is not disputed by the Revenue and this Chapter is not excluded from the benefit of Notification No. 67/95 - The goods are shop floor equipment which are tailor made products facilitating shop floor operations including tool cabinets, pigeon hole cabinets, different types of racks, die racks, workbench and tables made of steel and are used only for captive consumption. These items qualify as capital goods under the definition which includes plant, machine or machinery used in or in relation to manufacture and their parts, accessories and components. Being used in the factory of production in or in relation to the manufacture of final products they qualify for exemption under the Notification. The issue has reached finality - The impugned order is set aside and the appeal is allowed
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