1999 (6) TMI 217

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....and Sidharth Choudhary, Advocate, for the Appellant. Shri M.P. Singh, JDR, for the Respondents. [Order per : C.N.B. Nair, Member (T)].  The issue is the eligibility of rolls manufactured in the appellants' workshop and captively used in the appellants' factory to exemption under Notification No. 281/86. 2. Arguing the appeal, learned Counsel Shri Bhargava V. Desai submits tha....

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....the Tribunal in Batra Iron and Steel Works Pvt. Ltd. v. Collector of Central Excise, Indore, 1999 (108) E.L.T. 439 (T) = 1999 (31) RLT 703 (T) wherein the Tribunal has held that if the machined rolls are not used captively in repair and maintenance of the machinery, they would not be eligible for exemption under Notification No. 281/86. 4. In his reply, learned Counsel Shri Desai submits t....