2001 (7) TMI 1094

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r 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 purchased components from the market, and a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....actured 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) = 2000 (36) RLT 619. It is not in dispute t....