2017 (6) TMI 669

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..... Order Per: M.V. Ravindran] This appeal is filed against the Order-in-Appeal No.HYD-CEX-001-APP-023-16-17-CE dated 31/05/2016. 2. None appeared on behalf of the appellant despite notice. On perusal of records, I find that the issue falls in a narrow compass. Accordingly, I take up the appeal for disposal in the absence of any representation from the appellant. 3. Heard the learned AR and perused .....

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..... ire accident. It is also to be noted that the manufacturing unit has to adhere to this particular section of the Factories Act before granting a licence by the authorities. If a person is mandated to follow the law and if the Central Excise duty is paid on such fire extinguishers, same cannot be denied on the ground that the said fire extinguishers are not covered under capital good and there is n .....

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..... , but does not include any equipment or appliance used in an office; or (2) for providing output service; (B) motor vehicle registered in the name of the service provider of output service for providing taxable service as specified in sub-clauses (f), (n), (o), (zr), (zzp), (zzt) and (zzw) of clause (105) of Section 65 of the Finance Act. 6. It can be seen from the above reproduced definition .....

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