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2001 (10) TMI 917

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....ent / Order / Decisions)<br>Dated:- 3-10-2001<br>E/2141/1997 - 1541/2001<br>Central Excise<br>S/Shri G.A. Brahma Deva, S.S. Sekhon, JJ. REPRESENTED BY : Smt. Radha Arun, SDR, for the Appellant. ....

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....the other hand we find that there was a clear finding by the Assistant Commissioner that the above items are parts of the machines. This factual position has not been disputed by the department adduci....