2000 (5) TMI 515

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....ri K.R. Bhattacharjee, Consultant with Shri N.S. Dey, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  The dispute involved in the present appeal of the Revenue is as to whether the respondents who are 100% E.O.U. are entitled to the Notification No. 123/81-C.E., dated 2-6-1981 in respect of "Transformer Oil Purification Plant" to be used in their 100% E.O.U. t....

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....fit of Notification to the goods in question. The said order of the Commissioner (Appeals) is under challenge before us. 2. We have heard Shri J.M. Kennedy, learned JDR for the Revenue and Shri K.R. Battacharjee, learned Consultant with Shri N.S. Dey, learned Advocate for the respondents. 3. The Transformer Oil Purification Plant procured by the respondents is used for purifying th....

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....ion with the manufacture of articles' would not limit itself only to the equipment which is directly used in the manufacture of the final product. It is not the Revenue's case that the purification plant is not at all required in the respondents unit. It is one of the essential capital goods for keeping transformer well-maintained for working purposes for frequently purifying the oil used by them ....