TaxTMI 
TaxTMI 
2000 (5) TMI 363
X X X X Extracts X X X X
X X X X Extracts X X X X
....: V.K. Ashtana, Member (T)]. - The simple point of dispute in this Revenue appeal is whether boilers manufactured by the respondents would be exempt under Notification No. 120/81 and No. 205/88. The Order-in-Appeal impugned has allowed the subject exemption under the said notification to the boilers manufactured by respondents on the ground that the Inspector of Boilers who is the statutory auth....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... The respondents have submitted cross objections have prayed for decision on merits. Their contention is that firstly the notification does not specify any condition that the boilers should exclusively depend on agricultural and municipal waste as fuel and secondly, that the certificate of the Chief Inspector of Boilers which is reproduced below clearly certifies that the design is exclusivel....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sp; &....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d municipal waste as fuel which has also been accepted by the original authority in the Order-in-Original No. 22/90, dated 8-6-1990. As against this, a plain reading of the certificate of the Chief Inspector of Boilers, who would be the most reliable technical authority with respect to the boilers under the Indian Boiler Regulations, 1950, shows that boilers mentioned therein which are subject of ....