2000 (1) TMI 548

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....atantra Kumar, JDR, for the Respondent. [Order]. -  Today the matter is posted for hearing the Stay Application filed by M/s. Shree Ganesh Rolling Mills (I) Ltd. As the issue involved is in very narrow compass, I stay the recovery of entire amount of duty and penalty and take up the appeal itself for disposal with the consent of both the sides. 2. Shri K.K. Gupta, learned Advoca....

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....No. 217/86-C.E., dated 2-4-1986 and later under Notification No. 67/95-C.E., dated 16-3-1995; that the question that parts of machines are inputs has been settled by the Larger Bench of the Tribunal in the case of Pratap Rajasthan Special Steel Ltd. v. CCE, Jaipur, 2000 (118) E.L.T. 246 (T-LB) = 2000 (38) RLT 593. The learned Advocate finally submitted that the Rolls will be exempted also under No....

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....s held that the process of grooving a plain steel roll amounts to manufacture as the process results in emerging of distinctive new commercial commodity. I further observe that Notification No. 281/86 exempts all excisable goods manufactured in a workshop within a factory and intended for use in the said factory for repair or maintenance of machinery installed therein, from whole of the duty of ex....