TaxTMI 
TaxTMI 
1989 (9) TMI 233
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....Company Secretary for the Appellants. Shri V. Chandrasekharan, SDR for the Respondent. [Order per : G. Sankaran, Senior Vice-President]. - The West Regional Bench, of this Tribunal sitting as a Special Bench, had already disposed of the stay application filed by the appellants by Order No. 176/89-WRB dated the 5th July, 1989. The present application is for staying the operation of t....
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....a at GNFC, so much so that without use of raw naphtha, the manufacturing cycle for production of ammonia cannot be completed. If, raw naphtha is not permitted to be received from the oil refineries, the production of ammonia would come to a standstill. The DR drew our attention to the Tribunal's decision in Steel Authority of India Ltd. v. Collector of Central Excise 1989 (42) E.L.T. 686 in which ....
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....rticle in which the system is engaged, it is a raw material and is an input for that finished product. Though both these decisions do not prima facie appear to be relevant to the present case. Having regard to all the facts and circumstances urged before us, we are of the opinion that pending hearing of the appeal, and disposal of the appeal, it would be just and proper to allow the appellants to ....