2013 (12) TMI 449

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....ddl. Comm (AR) For the Respondent : Shri Prasad Paranjape, Adv. PER : Ashok Jindal The revenue is in appeal against the impugned order wherein the ld. Commissioner (Appeals) following the earlier Order-in-Appeal in the case of the respondent on identical issue allowed the appeal of the respondents. The respondents have also filed Cross objection on the appeal filed by the revenue. 2. T....

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.... the respondents are manufacturers of pressure parts of boiler and not complete unit. Therefore, they are not entitled for benefit of the exemption stated hereinabove. 4. On the other hand, ld. counsel for the respondent produced the picture of the items produced by them. On bare going through the picture it looks like a boiler. Same was confirmed by the facts from Order in Original No. 030/CEX....