2002 (8) TMI 714

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..... per : S.L. Peeran, Member (J)]. -  The Revenue is aggrieved with the Order-in-Appeal No. 267/94, dt. 21-7-94 by which the Commissioner (Appeals) has set aside the order-in-original by which the Assistant Commissioner denied the benefit of Notification No. 58/86, dt. 10-2-1986 solely on the ground that on paper, the tools had been sold to the buyer. However, there is no denial of the fact tha .....

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..... ite notice served through the Department. 3. On a careful consideration and perusal of the notification in question we notice that the Revenue does not dispute about the fact that all the tools have been used in the manufacture of the final product. However, assessee had recovered the value of the tools from the ultimate buyers on which ground the Assistant Commissioner proposed to deny the .....

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