2003 (10) TMI 143

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....U engaged in the manufacture of cotton and polyester cotton yarn. They procured fibre glass and aluminium sections without payment of duty under notification No. 1/95-C.E., dated 4-1-95 by issuing CE-3 certificates. The said notification permits 100% EOU to obtain excisable goods from the domestic unit in connection with "manufacture and packing of articles". The appellants claimed that fibre glas....

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....e ceilings without which the functioning of the plant would be ineffective. It is obvious that "fibre glass and aluminium channels" themselves do not act as components of humidification plant. They are fitted in the false ceilings. The false ceiling is civil structure. The false ceiling is not part of the humidification plant. The false ceiling is provided in location where humidification plant is....