1998 (5) TMI 191

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....yara, Sr. Officer (Legal Services), for the Respondent. [Order per : Archana Wadhwa, Member (J)].- Being aggrieved with the Order passed by the Commissioner (Appeals), the Revenue has challenged the same. Briefly stated the facts of the case are as under :- 1.1. The respondents, M/s. T.I.S.C.O. Ltd. are engaged in the manufacture of "Dead Burnt Dolomite" and "Sintered Dolo". Original....

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....-4-1986. The first appellate authority has held that since the products i.e. "Dead Burnt Dolomite" and "Sintered Dolo" - are used captively by the respondents in the manufacture of refractory bricks and in the steel furnaces for fettling purposes, which are further used for repairing the furnace installed in the respondents' factory, the same can be said to have been used for repair and maintenanc....

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....ose in to factories installed machines. As such I am not agreed with the conception of the Asstt. Collector and I find that as per Notification No. 281/86-C.E., dated 24-4-1986, the Sinter Dolo is also get exemption on the same analogy as it is meant for use for such product which is used for repairing and maintenance for the furnace installed into the factory, therefore, both D.B. Dolomite, Sinte....

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....by either side. The Revenue's objection that since the said products are not being directly used by the respondents in the maintenance and repair of the furnace installed in their factory, the benefit would not be available to the respondents. However, we find that the said products are used in the manufacture of refractory bricks which in turn are used for repair and maintenance of the furnace. A....