2001 (11) TMI 657

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.... Shri Soundararajan, DR, for the Respondent. [Order per : C.N.B. Nair, Member (T) (Oral)]. -  Today the case is posted only for consideration of stay application. However, upon hearing both the parties for some time, we feel that the appeal itself could be taken up and disposed of after allowing the stay application. 2. The appellants are an engineering company who manufactur....

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....ts submitted that the demand in the present case is not tenable at all as the appellants were not the manufacturer of the items purchased from the market. He also submitted that the cost in connection with the erection of the machinery at site are not in any way relatable to the cost of the manufacture of the Bus Ducts in the factory. He also submitted that if the department was of the view that t....

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....ceedings, the lower authorities had directed to decide the case afresh after considering whether the Supreme Court decision in the M/s. Mittal Engineering [1996 (88) E.L.T. 622 (S.C.)] case was attracted in the present case and also the valuation of the goods. 5. We have already decided in the case of Om Metals & Minerals (P) Ltd. v. CCE Ahmedabad and CCE, Coimbatore v. Jeetex Engg. Ltd. t....