2008 (12) TMI 496

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....tten Submission by the Respondent. [Order per : M.V. Ravindran, Member (J)]. -  This appeal is directed against Order-in-Appeal No. 1/2005-CE, dated 31-8-2005. 2. The relevant facts that arise for consideration are the respondent is a 100% EOU, working under STP scheme engaged in the manufacture and development of Computer Software and had applied for debonding of 4 Nos. of spli....

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....he proceedings proposed in the show cause notice stating that the unit has fulfilled the requirement of Notification No. 1/95 dated 4-1-95, since they have been using the same for creating environmentally controlled conditions essential for the development of software. 3. Aggrieved by such an order, the revenue preferred an appeal before the learned Commissioner (A). The learned Commission....

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....en raised and they may be raised till the issue is resolved. 6. None appeared on behalf of the respondent despite notice. They have sent a written submission for the consideration of the Bench for coming to the conclusion. 7. We find that the issue involved in this case is regarding whether the air-conditioners imported as capital goods are eligible for granting of benefit under No....

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....rein it was mentioned that the benefit of Notification No. 1/95-C.E., dated 4-1-1995 cannot be extended to goods, inter alia, air-conditioners used for maintenance/repair of machinery, computer, etc., field formations are not allowing the benefit of the said notification even to those cases where such air-conditioners are required and essential for the manufacture or production of goods by a 100% ....