9911796707
TMI Blog2000 (5) TMI 515X X X X Extracts X X X X X X X X Extracts X X X X ..... th Shri N.S. Dey, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The dispute involved in the present appeal of the Revenue is as to whether the respondents who are 100% E.O.U. are entitled to the Notification No. 123/81-C.E., dated 2-6-1981 in respect of "Transformer Oil Purification Plant" to be used in their 100% E.O.U. to fuel the transformer at the time of lo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion. The said order of the Commissioner (Appeals) is under challenge before us. 2. We have heard Shri J.M. Kennedy, learned JDR for the Revenue and Shri K.R. Battacharjee, learned Consultant with Shri N.S. Dey, learned Advocate for the respondents. 3. The Transformer Oil Purification Plant procured by the respondents is used for purifying the oil intermittently which if not purified w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not limit itself only to the equipment which is directly used in the manufacture of the final product. It is not the Revenue's case that the purification plant is not at all required in the respondents unit. It is one of the essential capital goods for keeping transformer well-maintained for working purposes for frequently purifying the oil used by them in the said transformer and then used the pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utilization in connection with the manufacture of articles inasmuch as the Notification does not extend the benefit only to those capital goods which are directly used in the manufacture of final products but extends the benefit of capital goods which are brought in connection with the manufacture of articles. As such we do not find any merit in the Revenue's appeal and reject the same. X X X X Extracts X X X X X X X X Extracts X X X X
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