2006 (1) TMI 407

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  The issue in dispute in the present appeal filed by the Revenue against the order of the Commissioner of Central Excise (Appeals), Ahmedabad, is eligibility to the benefit of Notification No. 51/93-C.E., dt. 28-2-1993 at serial No. 20 of the Table to the notification for fabric infeed device panel manufactured by the responde....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s only followed an earlier order of adjudication - Order-in-Original No. 51/93/AC/DEM dt. 15-12-93 by which the benefit under the Notification was extended to fabric infeed device, on finding it to be a complete machinery. We also note that the respondents were not in a position to substantiate their stand that the fabric infeed device panel is a separate unit by itself and that it is not a spare ....