1998 (3) TMI 388

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..... dvocate, for the Appellant. Shri S. Nunthuk, JDR, for the Respondent. [Order per : K. Sankararaman, Member (T)]. The appeal is against the Order-in-Appeal No. 91/Pat/89, dated 12-6-1989 passed by the Collector of Central Excise (Appeals), Calcutta upholding the Order-in-Original dated 3-11-1988 passed by Superintendent of Central Excise. Tisco Range holding the appellant herein M/s. .....

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..... tyapur factory required for maintenance of such locomotives are therefore goods used for maintenance of machinery used in the appellant s factory. It has been wrongly held by the authorities below that machinery installed in the factory would mean machinery fixed to the ground and not cover locomotives which are moving items. He relied upon the following decisions : (i) 1985 (21) E.L.T. 392 (Bom .....

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..... efinitions of locomotives given in McGraw Hill Dictionary of Scientific and Technical Terms where locomotive is described as a self propelling machine with flaged wheels, for moving loads on railroad tracks. 4. It was contended that machinery installed does not mean machinery attached to the earth and hence immovable but also moving machinery within the factory premises and the Notification was .....

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..... ter Oxford English Dictionary on Historical Principles, Third edition Volume I Page 1084, the word install has, inter alia, been defined as placing (an apparatus, a system of lighting, heating or the like) in position for service or use. The word installation has been defined as the action of setting up or fixing in position for service or use (machinery, apparatus etc.) and as mechanical apprat .....

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..... y for moving or carrying the materials. The Notification applies to machinery installed in the factory and not to machinery used in the factory. Installation of machinery has been correctly considered in the impugned orders. We see no reason to interfere with the finding of the lower authority that the benefit of exemption Notification 281/86 is not available to the appellant for the goods in ques .....

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