TaxTMI 
TaxTMI 
2000 (11) TMI 794
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....t. Shri J.P. Kaushik, Advocate, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - In this appeal filed by the Revenue the issue involved is whether the exemption contained in Notification No. 123/81-C.E., dated 2-6-1981 is available to M/s. Oswal Agro Furane Ltd. in respect of M.S. Grating and Bottom Work Platform procured by them. 2. Shri K.K Goel, learned S.D.R....
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....cation No. 123/81 provided exemption to capital goods, components, raw materials consumable spares and packing material when brought in connection with the manufacture and packing of articles by a 100% E.O.U.; that both the impugned items have been brought by them in connection with the manufacture of the goods; that the Commissioner (Appeals) had rightly held that bottom work platform weigh bridg....
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....t directly involved in the manufacture of finished goods. The learned Advocate submitted that in view of the Larger Bench decision, the earlier decision of the Tribunal in their own case is no more applicable. He emphasised that the words used in the notification are "in connection with" which would take within its purview all the materials which are used in connection with the manufacture of the ....
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....lament yarn. 4. We have considered the submissions of both the sides. The words used in the Notification No. 123/81 are that "Capital goods, components, etc. are brought in connection with the manufacture of articles." It has been held by the Larger Bench of the Tribunal in the case of Kudremukh Iron Ore Co. Ltd., supra, that words "for the purpose of manufacture" have the effect of enlarg....