1997 (7) TMI 252 - AT - Central Excise

Summary

The appeal by M/s. Bajaj Auto Ltd. regarding the eligibility of an Air Conditioner for their factory Telephone Exchange under Notification No. 56/78-C.E. was rejected by the Appellate Tribunal CEGAT, New Delhi. The Tribunal held that the internal facility for the factory could not be considered a Telephone Exchange as per common understanding. The concession under the notification was not available to private Telephone Exchange establishments. The appeal was dismissed as there was no merit in it.