https://www.taxtmi.com/caselaws?id=96153 The Tribunal determined that the Line Testing Unit (LTU) is eligible for the benefit under Notification No. 73/90 as an integral component of the Rural Automatic Exchange (RAX), despite arguments that it was merely an optional accessory. The Revenue's appeal challenging this decision emphasized the need for a detailed examination to ascertain the LTU's status as part of the RAX. Due to a discrepancy in the purchase order, the Tribunal highlighted the necessity for clarification on the LTU's role. Ultimately, the Tribunal allowed the Revenue's appeal for de novo adjudication by the original authority to ensure a thorough evaluation of the LTU's eligibility. en-us Thu, 26 Apr 2001 00:00:00 +0530 Sat, 17 Dec 2011 16:22:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96153 The Tribunal determined that the Line Testing Unit (LTU) is eligible for the benefit under Notification No. 73/90 as an integral component of the Rural Automatic Exchange (RAX), despite arguments that it was merely an optional accessory. The Revenue's appeal challenging this decision emphasized the need for a detailed examination to ascertain the LTU's status as part of the RAX. Due to a discrepancy in the purchase order, the Tribunal highlighted the necessity for clarification on the LTU's role. Ultimately, the Tribunal allowed the Revenue's appeal for de novo adjudication by the original authority to ensure a thorough evaluation of the LTU's eligibility. Case-Laws Central Excise Thu, 26 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96153