1998 (7) TMI 324

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.... for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The appellants requested for disposal of the appeal on merit which we proceed to do after hearing Shri S. Nunthuk, JDR. 2. The appellants were manufacturing food preparation, Malt and Carbon Dioxide gas. They manufactured and captively used certain items of machinery namely moisture seprator spent wash receiver and Air w....

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....re not capable of being marketed. It was further claimed that there was no mens rea for their failing to pay duty. 4. We have carefully considered these arguments. 5. The subject notification provides for exemption to those goods which are manufactured in a workshop within a factory and are intended for use for repairing or maintaining the machinery already installed. The assessees....