1997 (12) TMI 400

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....Respondent. [Order per : V.P. Gulati, Vice President]. -  The issue in the appeal relates to benefit of Notification No. 13/81 in respect of item Refrigeration which is to be mounted on trucks used for transport of the raw materials from outside to the 100% E.O.U. factory. The ld. lower appellate authority in this regard held as under :- "The refrigerated trucks are used only for the....

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.... the said table." 2. In the grounds of appeal following has been urged :- "It is respectfully submitted that the Appellant has complied with all the provisions of Notification No. 13/81 since the appellant is a 100% Export Oriented Undertaking and is using spares imported in connection with the production of goods for export. The department never had a case that the Appellant was not us....

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....mmissioner (Appeals) that since the spares are used for transportation, the notification will not apply, is arbitrary and without basis in law." 3. The ld. SDR reiterated the reasonings in the order of the ld. Lower authority. 4. We have considered the submissions. We observe that admittedly the refrigerated trucks in question are used for transport of the goods into the factory. M....