TMI Blog2000 (7) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... filed by the Revenue, the matter relates to the eligibility of the goods oil tanks, sag rods and supporting structures for the benefit of exemption Notification No. 123/81-C.E., dated 2-6-1981. The respondents, M/s. Bhilai Engg. Corpn. (Food Division), were a 100% export oriented unit and received the above named goods from M/s. Bhilai Engg. Corpn. (Project Division) on the strength of CT-3 certif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of Notification No. 123/91-C.E. to these oil tanks, sag rods and supporting structures. 3. When the matter was called, no one appeared for the respondents. The matter was adjourned for today in the presence of Shri S. Balasubramanian, Asstt. General Manager (Finance) for the respondents company. There is no request for adjournment. The matter is old in which the show cause notice was issued i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h in our view there could be no doubt that they were the excisable capital goods. The goods were brought by 100% export oriented unit under CT-3 certificates which has been referred to by the adjudicating authority in the first part or his order. 5. The Collector or Central Excise (Appeals) had relied upon the Tribunal's decision in the case of CCE v. Kudremukh Iron Ore Co. Ltd., 1988 (36) E.L.T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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