1995 (11) TMI 181

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., for the Respondents. [Order per : P.K. Kapoor, Member (T)]. - This is an appeal filed by the Department against the impugned order dated 29-3-1985 passed by the Collector of Central Excise (Appeals), New Delhi. 2. Briefly stated the facts of the case are that the respondents who are engaged in the manufacture of M.S. Keys (Railway Track Material) falling under T.I. 68 were served w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... had not been utilized and had been removed from the factory or not removed but had been rendered unfit for use, should not be included. 3. Appearing on behalf of the appellant Shri P.K. Jain stated that finding of the Collector (Appeals) that for the period March 1980 for which Notification No. 89/79-C.E., dated 1-3-1979 was relevant, is not sustainable since the said Notification provide....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n of the capital investment made on plant and machinery installed in the factory only face value of the investment made on the plant and machinery in question from time to time was to be taken into account. Therefore, we find sufficient force in the contention of the learned SDR that no abatement could be allowed on account of plant and machinery that had been rendered unfit for use. However, it i....