1998 (3) TMI 388

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...., Advocate, for the Appellant. Shri S. Nunthuk, JDR, for the Respondent. [Order per : K. Sankararaman, Member (T)]. - The appeal is against the Order-in-Appeal No. 91/Pat/89, dated 12-6-1989 passed by the Collector of Central Excise (Appeals), Calcutta upholding the Order-in-Original dated 3-11-1988 passed by Superintendent of Central Excise. Tisco Range holding the appellant herein M/s. ....

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....ir Adityapur factory required for maintenance of such locomotives are therefore goods used for maintenance of machinery used in the appellant's factory. It has been wrongly held by the authorities below that machinery installed in the factory would mean machinery fixed to the ground and not cover locomotives which are moving items. He relied upon the following decisions : (i) 1985 (21) E.L....

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....rned Counsel referred to the definitions of locomotives given in McGraw Hill Dictionary of Scientific and Technical Terms where locomotive is described as a self propelling machine with flaged wheels, for moving loads on railroad tracks. 4. It was contended that machinery installed does not mean machinery attached to the earth and hence immovable but also moving machinery within the factor....

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....sal of the same we notice that in the Shorter Oxford English Dictionary on Historical Principles, Third edition Volume I Page 1084, the word install has, inter alia, been defined as placing (an apparatus, a system of lighting, heating or the like) in position for service or use. The word "installation" has been defined as the action of setting up or fixing in position for service or use (machinery....