2004 (12) TMI 480

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..... SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard both sides. 2. The appellant filed this appeal against order-in-appeal passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) held that Link Plates and Link Pins manufactured by the appellant and cleared to M/s. Elecon Engineering Co. are classifiable under Heading 8431.00 of the Central Excis .....

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..... supplied by M/s. Elecon Engineering to be used with Idler (material handling equipment). The contention of the Revenue is also that the appellant failed to prove that these Plates and Pins can be used with Industrial Chains manufactured by them. 5. In this case the dispute is in respect of Link Plates and Link Pins, which are cleared without Industrial Chains and are manufactured in accordan .....

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