2000 (7) TMI 434

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....espondents. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by the Revenue, the matter relates to the eligibility of the goods oil tanks, sag rods and supporting structures for the benefit of exemption Notification No. 123/81-C.E., dated 2-6-1981. The respondents, M/s. Bhilai Engg. Corpn. (Food Division), were a 100% export oriented unit and received the above named goods from M/....

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....e Central Excise Rules, 1944, there was no ground for denying the benefit of Notification No. 123/91-C.E. to these oil tanks, sag rods and supporting structures. 3. When the matter was called, no one appeared for the respondents. The matter was adjourned for today in the presence of Shri S. Balasubramanian, Asstt. General Manager (Finance) for the respondents' company. There is no request ....

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....ures were to be used for installing and operating the diesel generating set for which in our view there could be no doubt that they were the excisable capital goods. The goods were brought by 100% export oriented unit under CT-3 certificates which has been referred to by the adjudicating authority in the first part or his order. 5. The Collector or Central Excise (Appeals) had relied upon ....