2001 (12) TMI 585

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....llant. Shri Narasimha Murthy, JDR, for the Respondent. [Order]. - These are seven appeals filed by the appellants, M/s. Water India (P) Ltd. with reference to common impugned order involving common issue. Therefore all these appeals are taken together and are being disposed of by this common order. 2. The short point to be considered in these appeals is whether Computer and periph....

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....r - (a)     The basic function of the HPCL is to separate fluids into compounds following complex chemical operation. Advance scientific applications which require minute calculations and complex separation of fluids require that the system be totally automated for accuracy and reliability. (b)     The process of separation of fluids results in identif....

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....ls the entire manufacturing process as well as takes part in the analysis of fluids by identifying peaks (which is the purpose of HPCL). Further Shri Raghuraman said that the issue involved herein is no longer res integra in view of the decisions of the Tribunal in the case of Digital Equipments (I) Ltd. v. Commissioner of C. Excise, Bangalore reported in 1996 (86) E.L.T. 127 (Tribunal) as well....