2005 (3) TMI 554

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.... Vipin Verma, JDR, for the Respondent. [Order]. - Heard both the sides. 2. Shri K.K. Anand, ld. Advocate pleaded that the appellants had brought a machine in their factory and the machine was dismantled to know the various parts and components used in that machine and after dismantling and knowing the various parts and components used in that machine, the appellants manufactured simi....

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....at credit inasmuch as no goods can be produced unless drawing and designing is produced in the first instance. (2)     CCE, Chandigarh v. Steel Strips Ltd. [2000 (116) E.L.T. 49 (Tribunal)] wherein it was held that computer hardware installed with Baird Direct Reading Vacuum Emission Spectrometer for analysing report of sample testing of raw material being used in manufactur....