1998 (9) TMI 215

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..... egi, SDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. The short point to be considered in this case is whether parts of I.C. Engine are exempted in terms of Notification No. 167/79, dated 12-4-1979 as parts of motor vehicles. 2. The appellants are engaged in the manufacture of motor vehicles and parts thereof at their factories at Pimpri, Pune and Jamshedpur. The ap .....

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..... ion of the Tribunal in the case of Bajaj Auto Limited v. C.C.E., reported in 1994 (74) E.L.T. 599. He also submitted that in Mahendra Engg. Works, reported in 1993 (67) E.L.T. 134, it was held that parts of power driven pump being regarded as parts of power driven pump only. 4. Shri R.D. Negi, learned SDR justified the action of the Adjudicating Authority in denying the benefit in terms of Notif .....

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