2005 (8) TMI 475

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....cates, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Revenue is in appeal. The Respondents had imported and cleared stainless steel plates, sections meeting the dimensions as endorsed on their EPGC Licence. These plates were marked as components bearing markings "C-10 Column" of distillation plant of the Fatty Acid. The respondents are in the manufacture and export of soap etc. &....

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....ion No. 29/97, dated 1-4-1997. 2. We find that the Revenue has taken a ground that these plates under import are to be further worked before they would result in component parts and are therefore not eligible. However, no such material is brought on record to support this ground or has been shown to us, that the items do not qualify as components otherwise. The respondents, on the other hand....