TaxTMI 
TaxTMI 
2008 (5) TMI 477
X X X X Extracts X X X X
X X X X Extracts X X X X
....he Respondent. [Order per : M.V. Ravindran, Member (J)]. - This application for rectification of mistake is filed by the Revenue against the Final Order No. A/385/WZB/2007/CSTB dated 25-5-2007 [2007 (216) E.L.T. 235 (T)] 2. Heard both sides and perused the records. 3. The bench while disposing of the appeal filed by the Revenue against order-in-appeal No. 67/2005(JNCH) held as ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ribunal. It is submitted by the ld. JDR that the benefit of Notification No. 20/99 allows exemption to cone type plant while the machinery imported is an integrated machine, which includes cone type plant, and jaw crusher. It was submitted that reading of the order indicates that entire machinery is accorded the benefit of notification No. 10/99, while the ld. Commissioner (Appeals), has held that....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he certificate issued by Ministry of Surface Transport nor by the said Entry of the exemption Notification. The said entry in the exemption Notification is restricted to stone crushing cone type plant and does not include in its ambit larger composite and multifunctional plants in which one portion consist of cone type crushing plant, jaw crushing plant has a distinct function and is not a part o....
X X X X Extracts X X X X
X X X X Extracts X X X X
....enue is negatived by us in or order dated. 25-7-2007. It is to be noticed that the entire appeal of the Revenue has been dismissed by us while holding that the integrated machine is eligible for exemption notification relying upon the certificate given by the Ministry of Surface Transport. The challenge of the revenue centered around non-eligibility of benefit of notification, due to the reason th....