1999 (4) TMI 166

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..... [Order per : P.C. Jain, Vice President]. Matter called. None for the appellants. There is, however, a request for deciding the appeal on merits. Hence, we have heard the learned JDR, Shri R.K. Sharma for the Revenue. 2. Short question involved in this appeal is whether the phototypes of three items, namely (1) water separating column, (2) M.S. Battery and (3) Expansion engine manufactured .....

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..... tured or in any other factory of the same manufacturer. However, the said exemption was not applicable to complete machinery manufactured in a factory and meant for producing or processing any goods, even if they are intended for use in the same factory in which they were manufactured or in any other factory of the same manufacturer. 4. The question to be decided by us is whether the aforesaid .....

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..... nce, removal of carbon- dioxide and moisture from the air by the second item and processing of compressed and purified air for cooling purposes by the third item. It can, therefore, be said very reasonably that each of the item is a complete machinery being used for the purpose of producing or processing any goods in the factory. Hence the benefit of Notification 118/75 cannot be extended to the .....

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