2018 (1) TMI 1377

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....nsultant for the Appellants Shri M R Sharma, AR for the Respondent ORDER Per: Justice (Dr.) Satish Chandra: The present appeals are filed against Order-in-Appeal Nos. 23/CE/DLH/2017 dated 20.03.2017. 2. Brief facts of the case are that the appellant is a proprietary concern which is engaged in manufacturing and trading of Industrial Computers and registered with Central Excise depar....

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....f components or parts of any machinery or equipment or appliances, are cleared for use as original equipment in the manufacture of the said machinery or equipment or appliances by following the procedure laid down in the Central Excise (Removal of Goods at Concessional Rate of Duty for manufacture of Excisable Goods) Rules, 2001." 5. During the course of arguments, both the parties have agreed ....