2001 (8) TMI 1017

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....e Appellant. [Order per : C.N.B. Nair, Member (T)]. -  The duty demand in the present case is in respect of steam boiler installed in the premises of M/s. Shree Ambica Sugars Ltd., Tamil Nadu. The boiler was manufactured and installed by M/s. Isgec Covema Ltd. Ld. Counsel representing the appellants submits that even if the steam boiler is held to be excisable, no duty would be payable ....

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....tory of production. The said boiler was not used in their factory of production and hence they are not entitled to exemption under the said Notification." 2. It is the contention of the appellant's Counsel that the above finding of the adjudicating authority is contrary to the well settled position that there is no requirement under Notification No. 67/95 that the manufacturer of the capit....

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....n the Triveni Engg. case that even if the goods are held to be excisable, they would be exempt under Notification No. 67/95 and no duty demand could be raised in respect of the steam boiler in question. 5. As the goods, steam boiler in question is exempt under Notification No. 67/95, we hold that the duty demand raised in the adjudication order is not tenable and the same is required to be....