1996 (5) TMI 271

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..... ar, Member (T)]. During hearing of the arguments pertaining to the stay application, it became clear that the main matter could be disposed of at this stage itself. 2. Shri S.V. Singh, the ld. JDR appearing for Revenue and Shri P.D. Lele appearing for the Respondents, had no objection to the final disposal of the matter. 3. The present Appeal from the Revenue arises out of the order of t .....

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..... atter case such EOT Crane could always fall under the permissible category even before the amendment. 5. We are given careful consideration to the arguments advised by both the sides. 6. The definition of machinery etc. given in the explanation to Rule 57-Q is quite wide and is capable of covering EOT cranes. As long as such cranes are used in any process in the manufacture of goods, where any .....

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