2000 (5) TMI 509

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....llant. Shri J.M. Kenedy, JDR, for the 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 w....

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....ot been able to obtain a copy of the said 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 clear....