2001 (6) TMI 686

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....raman, Counsel, for the Respondent. [Order per : G.A. Brahma Deva, Member (J) (Oral)]. -  This is an appeal filed by the Department with reference to Order-in-Original No. 17/96, dated 11-4-96, passed by Commissioner of Central Excise Cochin. 2. The department has come in appeal on the ground that the Aluminium/Wooden Patterns manufactured are not liable for exemption in terms o....

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....or the respondents submitted that Aluminium/Wooden patterns were exempted from duty as per Notification 220/86, dated 2-4-86, as amended by Notification 278/86-C.E., dated 24-4-86, if used in the factory are manufactured. Since they have been manufactured in the factory of the respondent and then only transported to their unit, and by virtue of this fact, there is no justification in demanding dut....