2000 (12) TMI 690

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....e, for the Respondent. [Order]. - This is a Revenue appeal arising from Order-in-Appeal No. 178/97, dated 11-12-1997, which is a common order dealing with large number of appeal. The appeal before the Commissioner was against the Order-in-Original No. 147/96, dated 29-10-1996 by which the Assistant Commissioner held that Economiser is an integral part of the boiler and the boiler is used in ....

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....Counsel submits that the issue is no longer res integra and this Bench comprising of then Vice-President and then Member (J) held in the case of Tapioca Products v. CCE as reported in 1999 (107) E.L.T. 545 that boiler used in the manufacture of steam which in turn is used in the manufacture of liquid glucose which is to be considered as process integrally connected and the boiler in question is us....