1999 (8) TMI 277

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...., for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal filed by M/s. Basti Sugar Mills Co. Ltd. is whether the overhead Crane unloader has been manufactured by them and whether it is excisable goods. 2. Shri P.K. Sahu, ld. Counsel submitted that the Appellants had ordered complete overhead unloader with M/s. Mahashakthi Machines Pvt. Ltd. who had....

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....erty, he relied upon the judgment of the Supreme Court in the case of Ram Singh & Sons Engineering Works v. Commissioner of Sales Tax - 1979 (STC) 195 (S.C.). He also relied upon the decision of the Tribunal in the case of Elecon Engineering Co. Ltd. v. C.C.E. - 1999 (107) E.L.T. 337 (T) = 1999 (31) RLT (5) (T). 3. Shri Jagdish Singh, ld. DR submitted that the duty has been paid on certain p....