1999 (5) TMI 213

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....r : P.C. Jain, Vice President]. - The appellants herein bring the M.S. rolls from outside and then groove and size the same for replacement in their rolling mills with the worn out/grooved rolls. Two questions have arisen - (1) whether they have undertaken manufacture of the rolls for the activity of grooving and sizing undertaken by them and (2) whether they are entitled to the bene....

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....wever, we are not inclined to agree with the finding of the lower authority that the appellants are not entitled to the benefit of Notification No. 281/86-C.E. It is admitted to the Revenue that the grooved roll so manufactured by the appellants replaced the worn out roll in the rolling mill installed in the factory. Therefore, there is no doubt that the goods manufactured by the appellants in the....