2002 (5) TMI 364

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....ain, Advocate, for the Respondent. [Order per : S.S. Kang, Member (J)]. -  Revenue has filed this appeal against the order of the Commissioner (Appeals). 2. Heard both sides. 3. Brief facts of the case are that the Respondents are engaged in the manufacture of Bakelite mouldings. Officers of the Revenue visited the factory of the Respondents and it was found that they we....

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....in the case of Prakash Industries, reported in 2000 (119) E.L.T. 30 (T-LB) = 2000 (38) RLT 953 and in the case of Central Pulp Mills v. CCE, 2002 (49) RLT 615. 4. The contention of the Respondent is that the goods manufactured by them are used as original equipment and not traded by the buyers in the market. We find that this issue is covered by the decision of the Larger Bench of the Trib....