2005 (6) TMI 142

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....e order of the Commissioner (Appeals), impugned in the present appeal of the Revenue, ld. Commissioner (Appeals) allowed the benefit of Notification No. 57/95-C.E., dated 16-3-1995 to the respondents in respect of 'turbine regulator'. He considered the turbine regulator as a part and parcel of 'turbine generator' and accordingly held it to be eligible for the benefit of Notification No. 57/95-C.E.....

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....s factual position that the goods removed by the respondents from their factory was not any single part of the turbine assembly but the turbine itself consisting of turbine generator and associated equipments. In this view of the matter, the observations recorded by the ld. Commissioner (Appeals) to the effect that the benefit of the Notification is available to parts of turbine cannot be accepted....