2005 (10) TMI 146

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....t of duty of Rs. 1,28,000/- and penalty of like sum. They had received dismantled (scrap-ped) overhead cranes of 10 tonne capacity of 2 Nos., on which duty had been paid by the supplier viz., M/s. MICO Limited. M/s. MICO Ltd., had purchased a new crane and dismantled this new crane as a scrap one. The appellant found it to be in working condition and therefore purchased the same for use in their f....

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....not be the ground to reject the benefit, as held by the Tribunal in the case of CCE v. M/s. Area Petrochem reported in 2004 (63) RLT 899 (T.); CCE v. M/s. Taj Forgings and Stamping reported in 1995 (79) E.L.T. 168 (T.) and M/s. Steelage Industries Ltd. v. CCE reported in 2002 (149) E.L.T. 1366 (T.). He submits that the Chartered Engineer's certificate establishes the fact that the crane was assemb....