TaxTMI 
TaxTMI 
2000 (3) TMI 730
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.... [Order per : C.N.B. Nair, Member (T)]. - The appellants are engaged in the manufacture of capacitors. There was exemption under Notification No. 211/84 in respect of the raw materials used in the manufacture of electronic capacitors. The appellants availed themselves of this exemption in respect of the raw material used by them. The dispute is whether the capacitors manufactured by the appella....
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....d by the appellants are used in the manufacture of electronic capacitors. We have heard the DR who submitted that the expert opinion of Shri Tagare was not the only evidence in support of the order. Shri D.V. Khadilkar, Partner of the appellant had stated during investigation that the capacitors manufactured by them were electrical capacitors. 3. It is convenient to reproduce the relevant po....
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.... 6 microns and above are used in manufacture of electro technical capacitors as against (b) Metal deposited polypropylene films of less than 12 micrones thickness are used in the manufacture of electronic capacitors. 5. I say and submit that these metalised polypropeline film capacitors are electronic in nature because electron are produced in the said capacitors and are capable of being used as ....
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....e contrary recorded in the impugned order. As against the expert opinion of Shri Tagare, the department's reliance is on a statement of Shri D.V. Khadilkar who was a Partner of the appellant who stated during investigation that the capacitor they manufactured are electrical grade. The adjudicating authority has also not accepted the appellant's submission during adjudication proceedings that the s....