2001 (8) TMI 1017

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....air, 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 in view of the exemption under Notifica....

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....ot 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 capital goods should be using the capital goods ....