2000 (5) TMI 509

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....he Respondent. [Order per : Archana Wadhwa, Member (J)]. - Ld. Advocate submits that the appellants/applicants are manufacturers, inter alia, of water coolers. For the purpose of water coolers, they also manufacture some parts of water coolers such as condencer coil. They paid the duty on the condencer coil used captively in the manufacture of exempted water coolers. It has been alleged by the ....

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.... judgment of the said Tribunal. On the other hand, there are some judgments which directly uphold the case of the appellants. There are : (i)      1996 (81) E.L.T. 655 (Tribunal), Union Air-conditioning v. C.C.E. (ii)     1985 (21) E.L.T. 485 (Tribunal), Moosa Haji Patrawala v. CCE. These judgments clearly hold that water coolers casing is not known ....