2001 (7) TMI 1094

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....Appellant. Shri A. Chopra, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  Appeal taken up for disposal after waiving deposit, with consent of both sides. 2. In pursuance of a contract with Indian Refrigeration Co., Chennai, the appellant set up a paint shop in the factory premises of that company, to be used by it for manufacture of paint. The appellant ....

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....goods defined in rule 57Q of the Rules, manufactured in a factory and used within the factory of production. The Commissioner has not dealt with this ground at all. We would, therefore, in the normal course, have remanded the matter for consideration. However, we find that the issue is covered by a decision of the Tribunal in Triveni Engg. & Industries Ltd. v. CCE - 2001 (136) E.L.T. 617 (Tribunal....