1993 (11) TMI 146

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.....  This appeal has been brought by the revenue against the order in appeal No. V. 2 (68) 10/85/14532 dated 18-12-1985, allowing the appeal of the respondents. 2. The facts of the case are that the respondents claimed refund of Rs. 6110/- under Rule 173L of the Central Excise Rules. It was rejected on the ground that the machine of 20 spindles was cleared on payment of the aforesaid duty a .....

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..... n utilised in the manufacture of the goods of the same class. The present appeal is from the Revenue against the aforesaid order. 3. Shri Harnak Singh, the ld, JDR for the Department, pleads that the respondents have scrapped the machine and utilised the spare parts for assembly of new machine of 120 spindles. However, he does not dispute that both are classifiable under the same Tariff Head .....

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