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Circular No. 920/10/2010Cx: New Delhi, dated the 1 st April, 2010. /90/2009CX8 () Government of India Ministry of Finance Department of Revenue (Central Board of Excise Customs) To, All Chief Commissioners of Central Excise (including LTU), All Commissioners of Central Excise (including LTU). Sir/ Madam,

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The ball and roller bearings, all sorts are classifiable under the Central Excise Tariff Item No. 49 which was introduced in Schedule I to the Central Excises and Salt Act, 1944 (hereinafter referred to as the "Act") on May 28, 1971. The petitioners also manufacture textile machinery components of two types : (a) Centering Sleeve Inserts, and ...

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1. The appellants were engaged in the manufacture of Steel/SGI/CI Casting/Engineering items and Wind Mill parts falling under Chapter 73 84 of the Schedule to the Central Excise Tariff Act, 1985. During the period from 200304 to 200506, the appellants availed CENVAT Credit on the Channels, Beams, Angles, Bars etc.

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Sl. No. Description of capital goods falling within the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and used in the factory of the manufacturer Description of final products (1) (2) (3) 1.2. *** 3.

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